﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-06-15T15:23:29-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-07-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>592921780</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>WELLS HOUSER &amp; SCHATZEL PA</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>500 94TH AVE N</AddressLine1Txt>
        <CityNm>SAINT PETERSBURG</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>337022406</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-08-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>208523525</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>ST PETERSBURG OPERA CO INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>STPE</BusinessNameControlTxt>
      <PhoneNum>7278232040</PhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 238</AddressLine1Txt>
        <CityNm>ST PETERSBURG</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33731</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>MARK SFORZINI</PersonNm>
      <PersonTitleTxt>CEO &amp; ARTISTIC DIR.</PersonTitleTxt>
      <PhoneNum>7278232040</PhoneNum>
      <SignatureDt>2026-06-08</SignatureDt>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>MICHAEL L DAVIS</PreparerPersonNm>
      <PTIN>P00966247</PTIN>
      <PhoneNum>7275781040</PhoneNum>
      <PreparationDt>2026-06-08</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="6">
    <IRS990 documentId="RetDoc3" referenceDocumentId="RetDoc6">
      <PrincipalOfficerNm>MARK SFORZINI</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>2145 1ST AVENUE S</AddressLine1Txt>
        <CityNm>ST PETERSBURG</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33702</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>1856382</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.STPETEOPERA.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>2007</FormationYr>
      <LegalDomicileStateCd>FL</LegalDomicileStateCd>
      <ActivityOrMissionDesc>THE MISSION OF THE ST. PETERSBURG OPERA COMPANY IS TO ENRICH THE CULTURAL LIVES OF THE RESIDENTS OF, AND VISITORS TO, THE TAMPA BAY AREA BY PRESENTING FULLY STAGED PROFESSIONAL OPERA PRODUCTIONS OF THE HIGHEST QUALITY, AND TO MAKE OPERA ACCESSIBLE TO PRESENT AND FUTURE AUDIENCES THROUGH COMMUNITY OUTREACH, EDUCATIONAL INITIATIVES, AND COLLABORATION WITH OTHER ARTS ORGANIZATIONS.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>13</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>12</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>10</TotalEmployeeCnt>
      <TotalVolunteersCnt>100</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>986389</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>1241300</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>500822</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>564122</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>18044</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>10817</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>-6382</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>8502</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>1498873</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>1824741</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>460069</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>433576</CYSalariesCompEmpBnftPaidAmt>
      <PYTotalProfFndrsngExpnsAmt>19200</PYTotalProfFndrsngExpnsAmt>
      <CYTotalProfFndrsngExpnsAmt>1630</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>54888</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>1087554</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>1230221</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>1566823</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>1665427</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-67950</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>159314</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>1442916</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>1649332</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>215260</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>253223</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>1227656</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>1396109</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>THE MISSION OF THE ST. PETERSBURG OPERA COMPANY IS TO ENRICH THE CULTURAL LIVES OF THE RESIDENTS OF, AND VISITORS TO, THE TAMPA BAY AREA BY PRESENTING FULLY STAGED PROFESSIONAL OPERA PRODUCTIONS OF THE HIGHEST QUALITY, AND TO MAKE OPERA ACCESSIBLE TO PRESENT AND FUTURE AUDIENCES THROUGH COMMUNITY OUTREACH, EDUCATIONAL INITIATIVES, AND COLLABORATION WITH OTHER ARTS ORGANIZATIONS.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>1467221</ExpenseAmt>
      <RevenueAmt>564122</RevenueAmt>
      <Desc>PRODUCTION, ORGANIZATION, AND PRESENTATION OF OPERA PERFORMANCES INCLUDING SAINT-SANS' SAMSON &amp; DELILAH, SONDHEIM'S A LITTLE NIGHT MUSIC, AND BIZET'S CARMEN. ALSO OFFERING MANY EDUCATION AND OUTREACH PERFORMANCES, INCLUDING HOLIDAY SPARKLE, AND BROADWAY CABARET AT OPERA CENTRAL. FOR YOUNGER AUDIENCES WE HAD PERFORMANCES OF PINOCCHIO AT OPERA CENTRAL AS WELL AS IN TITLE I SCHOOLS. FOR SELECT AUDIENCES WE OFFERED SILVER BELLS FOR THE ST. PETERSBURG OPERA GUILD, AND FOUR DONOR QUARTERLIES AT OPERA CENTRAL.</Desc>
      <TotalProgramServiceExpensesAmt>1467221</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc7">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc4">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc4">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc4">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc4">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc4">true</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc4">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc4">true</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc4">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc4">false</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc4">false</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc4">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc4">false</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc4">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc5">false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc5">true</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc5">false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd>false</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>205</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <EmployeeCnt>10</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>false</QuidProQuoContributionsInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <Form8899Filedind>false</Form8899Filedind>
      <Form1098CFiledInd>false</Form1098CFiledInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>13</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>12</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>false</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>false</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>true</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <StatesWhereCopyOfReturnIsFldCd>FL</StatesWhereCopyOfReturnIsFldCd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>MICHAEL L DAVIS</PersonNm>
        <PhoneNum>7278232040</PhoneNum>
        <USAddress>
          <AddressLine1Txt>PO BOX 238</AddressLine1Txt>
          <CityNm>ST PETERSBURG</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33731</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <Form990PartVIISectionAGrp>
        <PersonNm>MARK SFORZINI</PersonNm>
        <TitleTxt>CEO &amp; ARTIST</TitleTxt>
        <AverageHoursPerWeekRt>60.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>118801</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>10801</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>PAUL NUCCI</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>TOM SCHNEIDER</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JANE HUDSON</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MICHAEL DAVIS</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <AverageHoursPerWeekRt>5.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MICHELLE KIDWELL GILBERT</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROB ABERNATHY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MIRELLA CIMATO SMITH</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ROGER CURLIN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>KARA LYNN DOBBERSTEIN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>GAIL BRILEY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>SUSANNA BELLAFANTE</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>ARNOLD EICHOFF</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>2.00</AverageHoursPerWeekRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>118801</TotalReportableCompFromOrgAmt>
      <TotalOtherCompensationAmt>10801</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>1</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>false</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <FundraisingAmt>122610</FundraisingAmt>
      <GovernmentGrantsAmt>66736</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>1051954</AllOtherContributionsAmt>
      <TotalContributionsAmt>1241300</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>ADMISSIONS INCOME</Desc>
        <TotalRevenueColumnAmt>509279</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>509279</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>TICKET HANDLING</Desc>
        <TotalRevenueColumnAmt>23080</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>23080</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>RENTAL INCOME</Desc>
        <TotalRevenueColumnAmt>22276</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>22276</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>CONTRACTED SERVICE REVENUE</Desc>
        <TotalRevenueColumnAmt>5530</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>5530</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <ProgramServiceRevenueGrp>
        <Desc>GALLERY SALES</Desc>
        <TotalRevenueColumnAmt>1799</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1799</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalOthProgramServiceRevGrp>
        <TotalRevenueColumnAmt>2158</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>2158</RelatedOrExemptFuncIncomeAmt>
      </TotalOthProgramServiceRevGrp>
      <TotalProgramServiceRevenueAmt>564122</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>10817</TotalRevenueColumnAmt>
        <ExclusionAmt>10817</ExclusionAmt>
      </InvestmentIncomeGrp>
      <FundraisingGrossIncomeAmt>40143</FundraisingGrossIncomeAmt>
      <ContriRptFundraisingEventAmt>122610</ContriRptFundraisingEventAmt>
      <FundraisingDirectExpensesAmt>31641</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>8502</TotalRevenueColumnAmt>
      </NetIncmFromFundraisingEvtGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>1824741</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>564122</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>10817</ExclusionAmt>
      </TotalRevenueGrp>
      <CompCurrentOfcrDirectorsGrp>
        <TotalAmt>118801</TotalAmt>
        <ProgramServicesAmt>118801</ProgramServicesAmt>
      </CompCurrentOfcrDirectorsGrp>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>273872</TotalAmt>
        <ProgramServicesAmt>140969</ProgramServicesAmt>
        <ManagementAndGeneralAmt>92152</ManagementAndGeneralAmt>
        <FundraisingAmt>40751</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>10801</TotalAmt>
        <ProgramServicesAmt>10801</ProgramServicesAmt>
      </OtherEmployeeBenefitsGrp>
      <PayrollTaxesGrp>
        <TotalAmt>30102</TotalAmt>
        <ProgramServicesAmt>19923</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7078</ManagementAndGeneralAmt>
        <FundraisingAmt>3101</FundraisingAmt>
      </PayrollTaxesGrp>
      <FeesForServicesAccountingGrp>
        <TotalAmt>4000</TotalAmt>
        <ManagementAndGeneralAmt>4000</ManagementAndGeneralAmt>
      </FeesForServicesAccountingGrp>
      <FeesForServicesProfFundraising>
        <TotalAmt>1630</TotalAmt>
        <FundraisingAmt>1630</FundraisingAmt>
      </FeesForServicesProfFundraising>
      <FeesForServicesOtherGrp>
        <TotalAmt>3114</TotalAmt>
        <ManagementAndGeneralAmt>3114</ManagementAndGeneralAmt>
      </FeesForServicesOtherGrp>
      <AdvertisingGrp>
        <TotalAmt>155800</TotalAmt>
        <ProgramServicesAmt>152246</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1777</ManagementAndGeneralAmt>
        <FundraisingAmt>1777</FundraisingAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>31775</TotalAmt>
        <ProgramServicesAmt>17579</ProgramServicesAmt>
        <ManagementAndGeneralAmt>6887</ManagementAndGeneralAmt>
        <FundraisingAmt>7309</FundraisingAmt>
      </OfficeExpensesGrp>
      <RoyaltiesGrp>
        <TotalAmt>7773</TotalAmt>
        <ProgramServicesAmt>7773</ProgramServicesAmt>
      </RoyaltiesGrp>
      <OccupancyGrp>
        <TotalAmt>109490</TotalAmt>
        <ProgramServicesAmt>91840</ProgramServicesAmt>
        <ManagementAndGeneralAmt>17650</ManagementAndGeneralAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>87317</TotalAmt>
        <ProgramServicesAmt>87317</ProgramServicesAmt>
      </TravelGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>40038</TotalAmt>
        <ProgramServicesAmt>40038</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>12866</TotalAmt>
        <ProgramServicesAmt>8016</ProgramServicesAmt>
        <ManagementAndGeneralAmt>4530</ManagementAndGeneralAmt>
        <FundraisingAmt>320</FundraisingAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>OPERA PROGRAM EXPENSES</Desc>
        <TotalAmt>724889</TotalAmt>
        <ProgramServicesAmt>724889</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>BANK AND CREDIT CARD FEES</Desc>
        <TotalAmt>23093</TotalAmt>
        <ProgramServicesAmt>20784</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2309</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>DUES AND SUBSCRIPTIONS</Desc>
        <TotalAmt>13576</TotalAmt>
        <ProgramServicesAmt>10182</ProgramServicesAmt>
        <ManagementAndGeneralAmt>3394</ManagementAndGeneralAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>TICKET SERVICE CHARGES</Desc>
        <TotalAmt>12950</TotalAmt>
        <ProgramServicesAmt>12950</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>3540</TotalAmt>
        <ProgramServicesAmt>3113</ProgramServicesAmt>
        <ManagementAndGeneralAmt>427</ManagementAndGeneralAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>1665427</TotalAmt>
        <ProgramServicesAmt>1467221</ProgramServicesAmt>
        <ManagementAndGeneralAmt>143318</ManagementAndGeneralAmt>
        <FundraisingAmt>54888</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>117764</BOYAmt>
        <EOYAmt>166021</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>324630</BOYAmt>
        <EOYAmt>523459</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>42243</BOYAmt>
        <EOYAmt>18879</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>1303517</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>529797</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>800166</BOYAmt>
        <EOYAmt>773720</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <InvestmentsOtherSecuritiesGrp>
        <BOYAmt>157838</BOYAmt>
        <EOYAmt>166978</EOYAmt>
      </InvestmentsOtherSecuritiesGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>275</BOYAmt>
        <EOYAmt>275</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>1442916</BOYAmt>
        <EOYAmt>1649332</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>13077</BOYAmt>
        <EOYAmt>16221</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>202183</BOYAmt>
        <EOYAmt>237002</EOYAmt>
      </DeferredRevenueGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>215260</BOYAmt>
        <EOYAmt>253223</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>1227656</BOYAmt>
        <EOYAmt>1396109</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>1227656</BOYAmt>
        <EOYAmt>1396109</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>1442916</BOYAmt>
        <EOYAmt>1649332</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <ReconcilationRevenueExpnssAmt>159314</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>9139</NetUnrlzdGainsLossesInvstAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>false</FSAuditedInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc7">
      <PublicOrganization170Ind>X</PublicOrganization170Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>716533</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>809247</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1460593</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>986389</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1041300</CurrentTaxYearAmt>
        <TotalAmt>5014062</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>716533</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>809247</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1460593</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>986389</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>1041300</CurrentTaxYearAmt>
        <TotalAmt>5014062</TotalAmt>
      </TotalCalendarYear170Grp>
      <SubstantialContributorsTotAmt>832587</SubstantialContributorsTotAmt>
      <PublicSupportTotal170Amt>4181475</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>942</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>-53</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2452</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>18044</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>10817</CurrentTaxYearAmt>
        <TotalAmt>32202</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <OtherIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>3395</CurrentTaxYearMinus4YearsAmt>
        <TotalAmt>3395</TotalAmt>
      </OtherIncome170Grp>
      <TotalSupportAmt>5049659</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>1505959</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.82810</PublicSupportCY170Pct>
      <PublicSupportPY170Pct>0.85480</PublicSupportPY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>SUPPORTING SCHEDULE</FormAndLineReferenceDesc>
        <ExplanationTxt>ESTATE BEQUEST 200,000</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
      <Form990ScheduleAPartVIGrp>
        <FormAndLineReferenceDesc>PART II, LINE 10</FormAndLineReferenceDesc>
        <ExplanationTxt>OTHER REVENUE 3,395</ExplanationTxt>
      </Form990ScheduleAPartVIGrp>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc4">
      <CYEndwmtFundGrp>
        <BeginningYearBalanceAmt>157838</BeginningYearBalanceAmt>
        <ContributionsAmt>80000</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>16616</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>-6257</OtherExpendituresAmt>
        <AdministrativeExpensesAmt>-1219</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>246978</EndYearBalanceAmt>
      </CYEndwmtFundGrp>
      <CYMinus1YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>148569</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>16049</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>-5640</OtherExpendituresAmt>
        <AdministrativeExpensesAmt>-1140</AdministrativeExpensesAmt>
        <EndYearBalanceAmt>157838</EndYearBalanceAmt>
      </CYMinus1YrEndwmtFundGrp>
      <CYMinus2YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>143365</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>10153</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>-4949</OtherExpendituresAmt>
        <EndYearBalanceAmt>148569</EndYearBalanceAmt>
      </CYMinus2YrEndwmtFundGrp>
      <BoardDesignatedBalanceEOYPct>1.00000</BoardDesignatedBalanceEOYPct>
      <EndowmentsHeldUnrelatedOrgInd>true</EndowmentsHeldUnrelatedOrgInd>
      <EndowmentsHeldRelatedOrgInd>false</EndowmentsHeldRelatedOrgInd>
      <LandGrp>
        <OtherCostOrOtherBasisAmt>42500</OtherCostOrOtherBasisAmt>
        <BookValueAmt>42500</BookValueAmt>
      </LandGrp>
      <BuildingsGrp>
        <OtherCostOrOtherBasisAmt>998387</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>305773</DepreciationAmt>
        <BookValueAmt>692614</BookValueAmt>
      </BuildingsGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>262630</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>224024</DepreciationAmt>
        <BookValueAmt>38606</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>773720</TotalBookValueLandBuildingsAmt>
      <OtherSecuritiesGrp>
        <Desc>ENDOWMENT ACCOUNT</Desc>
        <BookValueAmt>166978</BookValueAmt>
        <MethodValuationCd>F</MethodValuationCd>
      </OtherSecuritiesGrp>
      <TotalBookValueSecuritiesAmt>166978</TotalBookValueSecuritiesAmt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 2, PART V, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAINTAINS A BOARD DESIGNATED ENDOWMENT WHOSE INCOME ONLY IS INTENDED TO BE USED FOR PROGRAM SERVICES.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc5">
      <FundraisingEventInformationGrp>
        <Event1Nm>BELLA VOCE GALA</Event1Nm>
        <GrossReceiptsEvent1Amt>162753</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>122610</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>40143</GrossRevenueEvent1Amt>
        <FoodAndBeverageEvent1Amt>20630</FoodAndBeverageEvent1Amt>
        <EntertainmentEvent1Amt>6755</EntertainmentEvent1Amt>
        <OtherDirectExpensesEvent1Amt>4256</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>162753</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>122610</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>40143</GrossRevenueTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>20630</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>6755</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>4256</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>31641</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>8502</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleO documentId="RetDoc6">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>THE MISSION OF THE ST. PETERSBURG OPERA COMPANY IS TO ENRICH THE CULTURAL LIVES OF THE RESIDENTS OF, AND VISITORS TO, THE TAMPA BAY AREA BY PRESENTING FULLY STAGED PROFESSIONAL OPERA PRODUCTIONS OF THE HIGHEST QUALITY, AND TO MAKE OPERA ACCESSIBLE TO PRESENT AND FUTURE AUDIENCES THROUGH COMMUNITY OUTREACH, EDUCATIONAL INITIATIVES, AND COLLABORATION WITH OTHER ARTS ORGANIZATIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS REVIEWED BY THE CEO AND TREASURER OF THE BOARD BEFORE FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>EACH BOARD MEMBER RECEIVES A COPY OF THE POLICY AND AGREES TO COMPLY WITH THE POLICY AND TO DISCLOSE TO AN OFFICER OF THE ORGANIZATION ANY ACTUAL OR POTENTIAL CONFLICTS OF INTEREST. EACH POTENTIAL CONFLICT OF INTEREST IS CAREFULLY EXAMINED AND A WRITTEN RECORD IS MAINTAINED OF THE DISCLOSED CONFLICT OF INTEREST ANY ACTIONS OR DETERMINATIONS MADE AS A RESULT OF THAT DISCLOSURE.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION PROVIDED FOR THE CHIEF EXECUTIVE OFFICER OF THE ORGANIZATION MUST BE APPROVED BY THE BOARD OF DIRECTORS. CONSIDERATION WILL BE GIVEN TO THE CURRENT EMPLOYMENT MARKET FOR SUCH POSITIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>COMPENSATION FOR OFFICERS OR KEY EMPLOYEES OF THE ORGANIZATION IS SET BY THE CHIEF EXECUTIVE OFFICER, SUBJECT TO REVIEW BY THE BOARD OF DIRECTORS. CONSIDERATION WILL BE GIVEN TO THE CURRENT EMPLOYMENT MARKET FOR SUCH POSITIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>UPON REQUEST, THE ORGANIZATION WILL PROVIDE COPIES OF ITS GOVERNING DOCUMENTS, WRITTEN CONFLICT OF INTEREST POLICY, AND COMPILED FINANCIAL STATEMENTS.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>