2026-07-10T07:57:26-05:00 2025-06-30 541953476 DAVIDSON DOYLE & HILTON LLP PO BOX 800 LYNCHBURG VA 245050800 990 2024-07-01 562521625 OPERA ON THE JAMES OPER 4345283397 701 MAIN STREET LYNCHBURG VA 24504 MAC FRANKFORT TREASURER 4345283397 2026-07-09 1 0 DANA G JACKSON CPA P01376180 4348467611 2024 2025-03-06 01:10:19Z X MAC FRANKFORT 701 MAIN STREET LYNCHBURG VA 24504 655236 0 X WWW.OPERAONTHEJAMES.ORG X 2005 VA OPERA ON THE JAMES WILL ATTRACT AND INVOLVE CENTRAL VIRGINIANS IN THE FULL RANGE OF OPERATIC ARTS BY PROVIDING DIVERSE, ACCESSIBLE PRODUCTIONS PERFORMED BY NATIONALLY AND REGIONALLY ACCLAIMED ARTISTS THAT WILL EDUCATE, INSPIRE, AND ENGAGE. 16 16 3 50 0 0 229570 398261 64279 73871 83228 73027 241 108 377318 545267 0 0 0 0 217783 230107 0 0 71367 374272 366451 592055 596558 -214737 -51291 1683984 1484867 5765 18398 1678219 1466469 OPERA ON THE JAMES SEEKS TO FURTHER THE APPRECIATION AND ENJOYMENT OF OPERA THROUGH COMMUNITY EDUCATION, PROMOTION OF THE ART FORM, AND SUPPORT OF OPERA SINGERS AND MUSICIANS. 0 0 400273 68679 THERE WERE THREE OPERA PERFORMANCES PRODUCED BY THE ORGANIZATION DURING THE YEAR. THE TYLER YOUNG ARTIST PROGRAM IS A TRAINING PROGRAM TO IDENTIFY EMERGING PROFESSIONAL OPERA SINGERS AND GIVE THEM THE OPPORTUNITY TO SHARE THEIR LOVE OF OPERA. THIS PROGRAM PROVIDES PERFORMANCES TO CHILDREN AND YOUTH IN SCHOOLS, IN COMMUNITY VENUES AND ON THE MAIN STAGE. 400273 1 1 0 0 0 0 0 0 0 1 1 0 1 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 69 0 1 3 1 0 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 VA X ORGANIZATION 4345283397 701 MAIN STREET LYNCHBURG VA 24504 X ELIZABETH BENTOV PRESIDENT AND DIRECTOR 2.00 X X 0 0 0 GARY URQUHART VICE PRESIDENT AND DIRECTO 2.00 X X 0 0 0 MARY MAYROSE SECRETARY AND DIRECTOR 2.00 X X 0 0 0 MAC FRANKFORT TREASURER AND DIRECTOR 5.00 X X 0 0 0 ALLISON DAUGHERTY DIRECTOR 1.00 X 0 0 0 TED DELANEY DIRECTOR 1.00 X 0 0 0 FRANCES GILES DIRECTOR 1.00 X 0 0 0 MARJORIE KEYMER DIRECTOR 1.00 X 0 0 0 DAVID LEE DIRECTOR 1.00 X 0 0 0 DOUG LEE DIRECTOR 1.00 X 0 0 0 MARK LITTLE DIRECTOR 1.00 X 0 0 0 MAC MCWANE DIRECTOR 1.00 X 0 0 0 MOTT ROBERTSON JR DIRECTOR 1.00 X 0 0 0 SUE OTT ROWLANDS DIRECTOR 1.00 X 0 0 0 E GORDON PETERS JR ESQ DIRECTOR 1.00 X 0 0 0 DABNEY TREACY DIRECTOR 1.00 X 0 0 0 PERRY PAYNE MILNER EXECUTIVE DIRECTOR 40.00 X 80144 0 0 80144 0 0 0 0 0 0 0 398261 30515 398261 OPERA TICKET SALES 711110 67051 67051 PROGRAM ADVERTISING 541800 5300 5300 HOSPITALITY 711110 1520 1520 73871 61653 61653 121343 109969 11374 11374 11374 CASH REBATES 900099 108 108 108 545267 68679 0 78327 80144 26715 26715 26714 122502 61575 48676 12251 11959 8969 1196 1794 15502 5767 2981 6754 11300 5650 5650 6481 3241 3240 30796 24637 6159 19594 14011 5583 1765 1765 18594 18594 12218 9774 2444 PRODUCTION EXPENSES 207217 207217 FUNDRAISING EXPENSES 23854 23854 MARKETING 15879 15879 REPAIRS AND MAINTENANCE 6226 4981 1245 12527 10092 2435 596558 400273 124918 71367 93754 16673 7410 80342 4240 7298 716714 338636 396672 378078 1181908 1002476 1683984 1484867 796 1758 400 12100 4569 4540 5765 18398 X 1298331 965966 379888 500503 1678219 1466469 1683984 1484867 -51291 -160459 0 X 0 1 X 1 0 X 233654 182515 290374 229570 398261 1334374 233654 182515 290374 229570 398261 1334374 278935 1055439 25009 45095 44950 52270 61653 228977 1563351 266633 0.67510 0.62830 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1181908 23923 -96201 -17978 89176 1002476 1375498 62225 -16523 239292 1181908 1508405 -41776 -12585 162098 1375498 1588933 50000 -33575 -8949 88004 1508405 1109806 463126 145494 -5549 123944 1588933 0.59400 0.40600 1 0 641821 266234 375587 74893 72402 2491 378078 GLCF ENDOWMENT 406533 F REIT 145173 F INVESTMENTS 408987 F MONEY MARKET 41783 F 1002476 PAYROLL TAXES PAYABLE 4540 4540 X 382873 -160459 4546 -155913 538786 6481 6481 545267 594623 4546 4546 590077 6481 6481 596558 PART V, LINE 4: NON-BENEFICIARY INTEREST PART X, LINE 2: THE FINANCIAL ACCOUNTING STANDARDS BOARD HAS ISSUED ASC 740-10, FORMERLY FASB INTERPRETATION NO. 48, ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES, WHICH PRESCRIBED A COMPREHENSIVE MODEL FOR HOW AN ORGANIZATION SHOULD MEASURE, RECOGNIZE, PRESENT,AND DISCLOSE IN ITS FINANCIAL STATEMENTS UNCERTAIN TAX POSITIONS THAT AN ORGANIZATION HAS TAKEN OR EXPECTS TO TAKE ON A TAX RETURN. THE ORGANIZATION ADOPTED ASC 740-10. THE ORGANIZATION HAS ANALYZED TAX POSITIONS TAKEN FOR FILING WITH THE INTERNAL REVENUE SERVICE AND ALL STATE JURISDICTIONS WHERE IT OPERATES. THE ORGANIZATION BELIEVES THAT INCOME TAX FILING POSITIONS WILL BE SUSTAINED UPON EXAMINATION AND DOES NOT ANTICIPATE ANY ADJUSTMENTS THAT WOULD RESULT IN A MATERIAL ADVERSE AFFECT ON THE ORGANIZATION'S FINANCIAL CONDITION, RESULTS OF OPERATIONS OR CASH FLOWS. ACCORDINGLY, THE ORGANIZATION HAS NOT RECORDED ANY RESERVES, OR RELATED ACCRUALS FOR INTEREST AND PENALTIES FOR UNCERTAIN INCOME TAX POSITIONS AT JUNE 30, 2025 AND 2024. FISCAL YEARS ENDING ON OR AFTER JUNE 30, 2022 REMAIN SUBJECT TO EXAMINATION BY FEDERAL AND STATE TAX AUTHORITIES. FORM 990, PART V, LINE 3A(I) THE ORGANIZATION INTENDS TO USE THE ENDOWMENT FUNDS TO SUPPORT THEIR PROGRAM SERVICES. X 3 30515 US STOCK EXCHANGE 0 0 0 FORM 990, PART VI, SECTION B, LINE 11B A COPY OF FORM 990 IS GIVEN TO ALL BOARD MEMBERS. THEY ARE ENCOURAGED TO REVIEW THE RETURN AND PROVIDE CHANGES IF ANY. ANY RECOMMENDED CHANGES ARE DISCUSSED AND THE CHANGES MADE IN THE 990 IF APPLICABLE. FORM 990, PART VI, SECTION B, LINE 12C THE GENERAL DIRECTOR CONDUCTS PERIODIC REVIEWS TO ENSURE THAT THE OPERA ON THE JAMES OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX-EXEMPT STATUS. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD DOES AN ANNUAL REVIEW OF THE DIRECTOR'S PERFORMANCE EVERY YEAR. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. AMENDED RETURN THE 990 WAS AMENDED TO REFLECT AUDIT ADJUSTMENTS.