2026-02-16T08:05:45-06:00 2025-08-31 420794029 DENMAN CPA LLP 1601 22ND STREET SUITE 400 WEST DES MOINES IA 502661453 990 2024-09-01 237319903 DES MOINES METRO OPERA INC DESM 5159616221 106 WEST BOSTON AVE INDIANOLA IA 50125 ERIC NEMMERS TREASURER 5159616221 2026-02-16 1 0 JEFFEREY ROY P01951847 5152258400 2024 2025-03-06 01:10:19Z ERIC NEMMERS 106 WEST BOSTON AVE INDIANOLA IA 50125 6170701 0 X WWW.DESMOINESMETROOPERA.ORG X 1973 IA TO CREATE DISTINCTIVE THEATRICAL EXPERIENCES AND INSPIRATIONAL LEARNING OPPORTUNITIES FOR ARTISTS AND AUDIENCES OF THE 21ST CENTURY. 27 27 153 177 18025 0 5481965 5123333 942206 917936 6248 6275 6295 3653 6436714 6051197 0 0 0 0 1007686 1663515 0 0 213745 5012477 4622173 6020163 6285688 416551 -234491 6509550 6511392 1657878 1894211 4851672 4617181 TO CREATE DISTINCTIVE THEATRICAL EXPERIENCES AND INSPIRATIONAL LEARNING OPPORTUNITIES FOR ARTISTS AND AUDIENCES OF THE 21ST CENTURY. 0 0 4500062 765168 PRODUCTION OF PROFESSIONAL OPERA FOR THE ENRICHMENT AND ENJOYMENT OF GENERAL AUDIENCES INCLUDING 21 PERFORMANCES OF 5 PRODUCTIONS IN REPERTORY DURING THE SUMMER FESTIVAL. 574228 EDUCATIONAL INITIATIVES INCLUDING INTERNSHIPS, APPRENTICESHIPS, TOURING PROGRAM, WORKSHOPS, AND PERFORMANCES. 102601 156183 DINNERS, CONCESSIONS AND RETAIL SERVICES ARE SOLD AS A VISITOR SERVICE DURING THE SUMMER FESTIVAL SEASON IN THE THEATER LOBBY. DINNERS ARE CATERED BY A LOCAL RESTAURANT, WINE, SOFT DRINKS AND SNACKS ARE SOLD AT CONCESSION STANDS, AND ITEMS RELATED TO OPERA ARE SOLD AT A SMALL BOUTIQUE. 5176891 1 1 0 0 0 0 0 0 0 0 1 0 0 1 1 1 1 1 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 1 191 0 1 153 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 27 27 0 0 0 0 0 0 0 1 1 0 1 1 1 1 1 1 1 1 1 1 0 X ELAINE RALEIGH 5159616221 106 WEST BOSTON AVENUE INDIANOLA IA 50125 DARREN JIRSA PRESIDENT 1.00 X X 0 0 0 PROCTOR LUREMAN VICE PRESIDENT 1.00 X X 0 0 0 ANN MICHELSON SECRETARY 1.00 X X 0 0 0 ERIC NEMMERS TREASURER 1.00 X X 0 0 0 TIMOTHY KRUMM DIRECTOR 1.00 X 0 0 0 PAXTON WILLIAMS DIRECTOR 1.00 X 0 0 0 CARRIE CLOGG DIRECTOR 1.00 X 0 0 0 ANTHONY BRAIDA DIRECTOR 1.00 X 0 0 0 ELIZABETH CARTER DIRECTOR 1.00 X 0 0 0 BETSY FREESE DIRECTOR 1.00 X 0 0 0 JULIA HAGEN DIRECTOR 1.00 X 0 0 0 BRYAN HALL DIRECTOR 1.00 X 0 0 0 BRUCE HUGHES MD DIRECTOR 1.00 X 0 0 0 JOSH KIMELMAN DIRECTOR 1.00 X 0 0 0 MARLA LACEY DIRECTOR 1.00 X 0 0 0 CHERYL CRITELLI DIRECTOR 1.00 X 0 0 0 AMY ANDERSON DIRECTOR 1.00 X 0 0 0 NANCY MAIN DIRECTOR 1.00 X 0 0 0 ADRIENNE MCFARLAND DIRECTOR 1.00 X 0 0 0 JULIE GHRIST DIRECTOR 1.00 X 0 0 0 CRAIG PORTER DIRECTOR 1.00 X 0 0 0 NICK RENKOSKI DIRECTOR 1.00 X 0 0 0 JOEL OTTO DIRECTOR 1.00 X 0 0 0 MARINA SANDQUIST DIRECTOR 1.00 X 0 0 0 SHEILA TIPTON DIRECTOR 1.00 X 0 0 0 EMILY PONTIUS DIRECTOR 1.00 X 0 0 0 JOHN WILD PRESIDENT-ELECT 1.00 X X 0 0 0 MICHAEL EGEL GENERAL AND ARTISTIC DIREC 40.00 X 129437 0 12830 129437 0 12830 1 0 0 0 0 108950 2042292 341425 2630666 5123333 TICKET SALES 711190 743728 743728 SET RENTAL & RETAIL 711190 156183 156183 PUBLICATIONS 711190 18025 18025 917936 6275 6275 99407 108950 119504 -20097 -20097 MISCELLANEOUS 711190 23750 23750 23750 6051197 923661 18025 -13822 165605 165605 1216810 793194 311682 111934 25939 12067 11136 2736 127315 80454 36418 10443 127846 100197 19688 7961 75137 75137 15200 15200 12018 12018 330399 123646 154617 52136 95560 53574 26435 15551 50305 10586 26735 12984 32762 32762 83773 83773 41378 41378 318086 318086 36700 36700 PROGRAM PRODUCTION 2068248 2068248 PROGRAM PERSONNEL 1327778 1327778 MISCELLANEOUS 125447 90694 34753 TELEPHONE 5314 5314 4068 4068 6285688 5176891 895052 213745 422524 513028 1003000 50000 1600 14125 17598 40445 92002 147928 6820674 1908979 4769102 4911695 92680 120612 111044 713559 6509550 6511392 372439 438996 196440 321393 451226 436201 637773 697621 1657878 1894211 X 4512797 4310575 338875 306606 4851672 4617181 6509550 6511392 -234491 0 X X 0 1 X 1 0 X 4521351 5546510 4801955 5481955 5123333 25475104 4521351 5546510 4801955 5481955 5123333 25475104 705720 24769384 1219 618 3948 6510 6275 18570 25493674 4696126 0.97160 0.98120 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 25708 25708 5815587 1370949 4444638 979379 538030 441349 4911695 OPERATING RIGHT-OF-USE ASSETS 667559 CONTRIBUTIONS RECEIVABLE 46000 713559 OPERATING LEASE LIABILITY 697621 697621 X 6170701 119504 119504 6051197 0 6051197 6405192 119504 119504 6285688 0 6285688 PART X, LINE 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE OPERA AND RECOGNIZE A TAX LIABILITY (OR ASSET) FOR AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. MANAGEMENT HAS EVALUATED THEIR MATERIAL TAX POSITIONS AND DETERMINED THERE ARE NO UNCERTAIN POSITIONS TAKEN OR EXPECTED TO BE TAKEN THAT WOULD REQUIRE RECOGNITION OF A LIABILITY (OR ASSET) OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE OPERA IS SUBJECT TO ROUTINE AUDITS BY TAX AUTHORITIES; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. MANAGEMENT BELIEVES THE OPERA IS NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS FOR TAX YEARS PRIOR TO 2021. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSE 119,504. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENTS EXPENSE 119,504. OPENING GALA 146120 82900 63220 74863 WINE/FOOD EVENT 62237 26050 36187 44641 208357 108950 99407 119504 119504 -20097 FORM 990, PART VI, SECTION B, LINE 11B FORM 990 IS REVIEWED BY AN APPOINTED BOARD MEMBER AND AFTER ALL THEIR QUESTIONS HAVE BEEN ANSWERED, A TRUSTEE SIGNS AND SUBMITS THE FORM. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS ARE REQUESTED TO REGULARLY SIGN A CONFLICT OF INTEREST POLICY STATEMENT, DISCLOSING RELATED INTERESTS OR THE LACK THEREOF. FORM 990, PART VI, SECTION B, LINE 15 MANAGEMENT COMPENSATION IS DETERMINED BY THE BOARD, WHICH REVIEWS MULTIPLE SALARY SURVEYS, MANAGEMENT PERFORMANCE AND THE LOCATION OF THE ORGANIZATION. OFFICERS OR KEY EMPLOYEE COMPENSATION IS DETERMINED BY THE BOARD, WHICH REVIEWS MULTIPLE SALARY SURVEYS, PERFORMANCE AND THE LOCATION OF THE ORGANIZATION. FORM 990, PART VI, SECTION C, LINE 19 THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST AT THEIR OFFICE. FORM 990, PART XII, LINE 2C: NO CHANGES FROM PRIOR YEAR. DES MOINES METRO OPERA FOUNDATION 106 W BOSTON AVE INDIANOLA IA 50125 421376458 SUPPORT DES MOINES OPERA IA 501 (C) 3 11A N/A 0 0 0 1 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 DES MOINES METRO OPERA FOUNDATION C 2042292 CASH CONTRIBUTED