Nonprofit · EIN 99-0197758
HAWAII OPERA THEATRE
Tax-exempt · HONOLULU, HI 96813
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| May 31, 2025 | 990 | $4,811,467 | $3,327,614 | $1,483,853 | $10,589,170 | $3,570,227 | $7,018,943 |
| May 31, 2024 | 990 | $2,591,338 | $3,481,996 | -$890,658 | $9,056,226 | $3,667,283 | $5,388,943 |
| May 31, 2023 | 990 | $3,816,813 | $3,686,602 | $130,211 | $9,498,429 | $3,870,701 | $5,627,728 |
Financial details: 990 for the year ended May 31, 2025
Revenue
- Contributions, gifts and grants
- $3,656,338
- Program service revenue
- $313,574
- Investment income
- $465,356
- Net rental income
- $98,823
- Net gain from sales of assets
- $370,324
- Net income from fundraising events
- $243,962
- Net income from sales of inventory
- $707
- Other revenue
- $376,199
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $174,656
- Other salaries and wages
- $1,022,311
- Salaries, compensation and benefits (total)
- $1,503,514
- Professional fundraising fees
- $0
- Legal fees
- $1,186
- Accounting fees
- $26,900
- Occupancy
- $486,193
- Travel
- $49,963
- Depreciation
- $20,672
- Program services (functional)
- $2,434,261
- Management and general (functional)
- $338,707
- Fundraising (functional)
- $554,646
Balance sheet and other
- Total assets, start of year
- $9,056,226
- Total assets, end of year
- $10,589,170
- Total liabilities, end of year
- $3,570,227
- Net assets, end of year
- $7,018,943
- Land, buildings and equipment
- $913,967
- Publicly traded securities
- $7,266,582
- Net assets without donor restrictions
- -$2,968,882
- Net assets with donor restrictions
- $9,987,825
- Gross unrelated business income
- $9,000
- Gross receipts
- $7,762,681
- Employees
- 71
- Volunteers
- 90
- Year formed
- 1980
- State of legal domicile
- HI
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended May 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ANDREW MORGAN | GENERAL DIRECTOR & CEO Officer | 60 | $175,833 | $17,476 |
| STEVEN PRIETO | PRESIDENT Trustee or director, Officer | 10 | $0 | $0 |
| LINDA C NELSON | VICE PRESIDENT/TREASURER Trustee or director, Officer | 3 | $0 | $0 |
| CURTIS M THOMPSON MD | VICE PRESIDENT Trustee or director, Officer | 3 | $0 | $0 |
| MARRIE SCHAEFER | SECRETARY Trustee or director, Officer | 3 | $0 | $0 |
| JOHN L KNOREK ESQ | COUNSEL Trustee or director, Officer | 3 | $0 | $0 |
| JAMES H MCCOY | PRESIDENT EMERITUS Trustee or director, Officer | 1 | $0 | $0 |
| LINN ALBER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOE BOCK | DIRECTOR Trustee or director | 1 | $0 | $0 |
| PAMELA ANDELIN CAMERON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JULIA F CHERRY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SUZANNE B ENGEL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KEITH KALWAY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DAVID FRANKLIN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| EMILIO GOMEZ | DIRECTOR Trustee or director | 1 | $0 | $0 |
20 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID A KELIIKULI | DIRECTOR Trustee or director | 1 | $0 |
| FLORIA KOMER | DIRECTOR Trustee or director | 1 | $0 |
| JAMES T LEAVITT ESQ | DIRECTOR Trustee or director | 1 | $0 |
| DORETTE PS LUKE | DIRECTOR Trustee or director | 1 | $0 |
| NOREEN MULLIKEN | DIRECTOR Trustee or director | 1 | $0 |
| JEAN E ROLLES | DIRECTOR Trustee or director | 1 | $0 |
| AARON J SALA | DIRECTOR Trustee or director | 1 | $0 |
| JULI SHAINDLIN | DIRECTOR Trustee or director | 1 | $0 |
| DAVID Y TAKAGI | DIRECTOR Trustee or director | 1 | $0 |
| NIKLAUS THRAPP | DIRECTOR Trustee or director | 1 | $0 |
| CAROLYN A BERRY WILSON | DIRECTOR Trustee or director | 1 | $0 |
| VERONICA WONG | DIRECTOR Trustee or director | 1 | $0 |
| LEIGHTON YUEN | DIRECTOR Trustee or director | 1 | $0 |
| ANDREA ZANNONI | DIRECTOR Trustee or director | 1 | $0 |
| ROBERT K DALEY | FORMER DIRECTOR Trustee or director | 1 | $0 |
| BRETT HOWARD | FORMER DIRECTOR Trustee or director | 1 | $0 |
| BEVERLY KRAVITT | FORMER DIRECTOR Trustee or director | 1 | $0 |
| JASON KRAVITT | FORMER DIRECTOR Trustee or director | 1 | $0 |
| DANIEL NISHIKAWA | FORMER DIRECTOR Trustee or director | 1 | $0 |
| SARAH M RICHARDS | FORMER DIRECTOR Trustee or director | 1 | $0 |
990 for the year ended May 31, 2024: 33 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ANDREW MORGAN | GENERAL DIRECTOR & CEO Officer | 60 | $185,000 | $8,140 |
| STEVEN PRIETO | PRESIDENT Trustee or director, Officer | 10 | $0 | $0 |
| CURTIS M THOMPSON MD | VICE PRESIDENT Trustee or director, Officer | 3 | $0 | $0 |
| MARRIE SCHAEFER | SECRETARY Trustee or director, Officer | 3 | $0 | $0 |
| LINDA C NELSON | TREASURER Trustee or director, Officer | 3 | $0 | $0 |
| JOHN L KNOREK ESQ | COUNSEL Trustee or director, Officer | 3 | $0 | $0 |
| JAMES H MCCOY | PRESIDENT EMERITUS Trustee or director, Officer | 1 | $0 | $0 |
| LINN ALBER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOE BOCK | DIRECTOR Trustee or director | 1 | $0 | $0 |
| PAMELA ANDELIN CAMERON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JULIA F CHERRY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ROBERT K DALEY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SUZANNE B ENGEL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KEITH KALWAY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DAVID FRANKLIN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DAVID A KELIIKULI | DIRECTOR Trustee or director | 1 | $0 | $0 |
| FLORIA KOMER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BEVERLY KRAVITT | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JASON KRAVITT | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JAMES T LEAVITT ESQ | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DORETTE PS LUKE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| NOREEN MULLIKEN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DANIEL NISHIKAWA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SARAH M RICHARDS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JEAN E ROLLES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| AARON J SALA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JULI SHAINDLIN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DAVID Y TAKAGI | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CAROLYN A BERRY WILSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| VERONICA WONG | DIRECTOR Trustee or director | 1 | $0 | $0 |
| LEIGHTON YUEN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ANDREA ZANNONI | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MARILYN B CLARKIN | FORMER DIRECTOR Trustee or director | 1 | $0 | $0 |
990 for the year ended May 31, 2023: 36 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| ANDREW MORGAN | GENERAL DIRECTOR Officer | 60 | $178,333 | $7,765 |
| STEVEN PRIETO | PRESIDENT Trustee or director, Officer | 10 | $0 | $0 |
| ANDREA ZANNONI | VICE PRESIDENT Trustee or director, Officer | 3 | $0 | $0 |
| MARRIE SCHAEFER | SECRETARY Trustee or director, Officer | 3 | $0 | $0 |
| LINDA C NELSON | TREASURER Trustee or director, Officer | 3 | $0 | $0 |
| JOHN L KNOREK | CO-COUNSEL Trustee or director, Officer | 3 | $0 | $0 |
| JAMES H MCCOY | PRESIDENT EMERITUS Trustee or director, Officer | 1 | $0 | $0 |
| LINN SOL ALBER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOE BOCK | DIRECTOR Trustee or director | 1 | $0 | $0 |
| FRANCES PATSY B BUNN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| PAMELA ANDELIN CAMERON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JULIA FROHLICH CHERRY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MARILYN LYN B CLARKIN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SUZANNE B ENGEL | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KEITH KALWAY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DAVID FRANKLIN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DAVID A KELIIKULI | DIRECTOR Trustee or director | 1 | $0 | $0 |
| RALPH KIESSLING | DIRECTOR Trustee or director | 1 | $0 | $0 |
| FLORIA LORI KOMER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| BEVERLY KRAVITT | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JASON KRAVITT | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JAMES T LEAVITT ESQ | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DORETTE PS LUKE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| LUANNA MCKENNEY | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DANIEL NISHIKAWA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| SARAH M RICHARDS | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JEAN E ROLLES | DIRECTOR Trustee or director | 1 | $0 | $0 |
| AARON J SALA | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JULI SHAINDLIN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| DAVID Y TAKAGI | DIRECTOR Trustee or director | 1 | $0 | $0 |
| STEPHEN H TURNER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CURTIS M THOMPSON MD | DIRECTOR Trustee or director | 1 | $0 | $0 |
| MAGGIE S WALKER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| CAROLYN A BERRY WILSON | DIRECTOR Trustee or director | 1 | $0 | $0 |
| LEIGHTON YUEN | DIRECTOR Trustee or director | 1 | $0 | $0 |
| ROBERT B BUNN | FORMER CO-COUNSEL Trustee or director, Officer | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 848 S BERETANIA ST STE 301, HONOLULU, HI 96813-2587
- Principal officer (990 for 2024)
- ANDREW MORGAN, 848 SOUTH BERETANIA STREET 400, HONOLULU, HI 96813
- Signed the 990
- ANDREW MORGAN, GENERAL DIRECTOR & CEO
- Phone
- (808) 596-7372
- Website
- WWW.HAWAIIOPERA.ORG
- Return prepared by
- CW ASSOCIATES CPAS
Mission
HAWAI'I OPERA THEATRE (HOT) BELIEVES THAT DIFFERENT PERSPECTIVES, CULTURAL HISTORIES, LIFE EXPERIENCES AND PERSONAL STORIES ENRICH THE OPERATIC REPERTOIRE AND HAVE THE POTENTIAL TO MAKE MEANINGFUL LOCAL AND WORLDWIDE IMPACTS. AS A REGIONAL COMPANY, HOT IS COMMITTED TO SUPPORTING AND ENGAGING CREATORS AND MUSIC LOVERS WHO REFLECT THE DIVERSITY OF HAWAI'I.
Program accomplishments
- OPERA PERFORMANCES HOT'S 2024-2025 SEASON INCLUDED TWO MAINSTAGE PRODUCTIONS, ONE OF WHICH WAS PRESENTED AT THE BLAISDELL ARENA AND THE OTHER AT HOT'S LONGTIME VENUE, THE NEWLY RENOVATED BLAISDELL CONCERT HALL.PRODUCTIONS: BASED ON THE TRUE STORY OF AN UNDOCUMENTED IMMIGRANT WHO SURVIVED 81 HOURS (ABOUT 3 AND A HALF DAYS) IN A BRONX ELEVATOR, "STUCK ELEVATOR", TELLS THE STORY OF A CHINESE FOOD DELIVERYMAN STRUGGLING FOR FREEDOM FROM DEBT, HUMAN SMUGGLERS, LOUD-MOUTH COWORKERS, AND THE TEMPTATIONS OF GENERAL TSO (OCTOBER 2024) AT THE BLAISDELL ARENA; "CARMEN," BIZET'S SMOLDERING TALE OF SEDUCTION AND ADDICTION, FILLED WITH SOME OF OPERA'S MOST BELOVED MELODIES (APRIL 2025) AT THE BLAISDELL CONCERT HALL. BOTH PRODUCTIONS FEATURED THE HAWAII SYMPHONY ORCHESTRA AND PROFESSIONAL CAST AND CREATIVE TEAMS.FOR THE THIRD FULL SEASON IN HOT'S INTIMATE STUDIO101 SPACE, HOT PRESENTED ELEVEN ECLECTIC PROGRAMS (UP FROM SIX THE PRIOR SEASON) THAT BLENDED OPERA, ART SONG, VOCAL JAZZ AND TRADITIONAL HAWAIIAN MUSIC, FOCUSING ON LOCAL TALENT IN ONE-HOUR PERFORMANCES IN A CABARET-LIKE SETTING.Expenses $1,959,020 · revenue $315,193
- EDUCATION PROGRAMS HOT'S EDUCATION DEPARTMENT REACHED OVER 15,000 STUDENTS, TEACHERS, AND PARENTS ACROSS THE STATE OF HAWAII. PROGRAMMING INCLUDED HOT'S OPERA EXPRESS TOURING SHOW, A FAMILY-FRIENDLY ADAPTATION OF MOZARTS "THE MAGIC FLUTE" VISITING SCHOOLS, LIBRARIES AND OTHER VENUES ON OAHU, HAWAII ISLAND, AND KAUAI. HOT'S RESIDENCY PROGRAM WENT TO FIVE SCHOOLS, FOUR OF WHICH ARE CLASSIFIED AS TITLE 1, TO CREATE ORIGINAL OPERAS WRITTEN BY STUDENTS; ALL RESIDENCIES CULMINATED IN PERFORMANCES FOR THE ENTIRE SCHOOL BODY AND A PERFORMANCE FOR FAMILIES AND THE COMMUNITY.OPERA FOR EVERYONE, A PROGRAM THAT INVITED STUDENTS AND TEACHERS TO THE FINAL DRESS REHEARSAL OF EACH MAINSTAGE PRODUCTION, COMPLETE WITH ORCHESTRA, SETS, AND COSTUMES, SERVED OVER 1,200 STUDENTS. IN A COLLABORATION WITH HAWAII YOUTH OPERA CHORUS (HYOC), HOT'S EDUCATION TEAM ASSISTED IN THE PRODUCTION OF AN ORIGINAL OPERA FOR PERFORMANCE BY CHILDREN TITLED "SCALES," BASED ON THE HAWAIIAN STORY OF DRAGONS ON MAUI. THIS PRODUCTION WAS THE CULMINATION OF OPERATUNITIES, A SUMMER PROGRAM CREATED BY HYOC WITH HOT TO TEACH OPERA SKILLS TO A NEW GENERATION OF PERFORMERS. HOT'S ORVIS OPERA STUDIO AND ORVIS YOUNG VOICES STUDIO PROGRAMS PROVIDED FREE, YEAR-ROUND WORKSHOPS AND MASTER CLASSES WITH LOCAL AND VISITING ARTISTS TO ADULT AND HIGH-SCHOOL-LEVEL SINGERS WANTING TO EXPAND THEIR SKILLS IN PRESENTATION, DICTION, STAGE COMBAT, AND VOCAL TECHNIQUE. BOTH PROGRAMS PROVIDE ACCESS TO MAINSTAGE EXPERIENCES IN THE HOT CHORUS AS WELL AS MINOR SOLO OPPORTUNITIES, IN ADDITION TO RECITALS AND OTHER PERFORMING OPPORTUNITIES THROUGHOUT THE YEAR.Expenses $475,241 · revenue $22,795
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in May, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | May 31, 2026 | October 15, 2026 | Not on file |
| 2024 | May 31, 2025 | October 15, 2025 | 990 on file |
| 2023 | May 31, 2024 | October 15, 2024 | 990 on file |
IRS record
- EIN
- 99-0197758
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1980
- Accounting year ends
- May
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A6A0)
- Assets (IRS master file)
- $10,589,170
- Income (IRS master file)
- $7,762,681
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | May 2025 | $4,811,467 | $3,327,614 | $10,589,170 | XML |
| 990-T | May 2025 | – | – | – | IRS |
| 990 | May 2024 | $2,591,338 | $3,481,996 | $9,056,226 | XML |
| 990-T | May 2024 | – | – | – | IRS |
| 990 | May 2023 | $3,816,813 | $3,686,602 | $9,498,429 | XML |
| 990-T | May 2023 | – | – | – | IRS |
| 990 | May 2022 | $2,939,876 | $2,895,982 | $9,881,133 | IRS |
| 990-T | May 2022 | – | – | – | IRS |
| 990 | May 2021 | – | – | – | IRS |
| 990-T | May 2021 | – | – | – | IRS |
| 990 | May 2020 | – | – | – | IRS |
| 990 | May 2019 | – | – | – | IRS |
| 990 | May 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 99-0197758).
Questions about HAWAII OPERA THEATRE
- What is the EIN of HAWAII OPERA THEATRE?
- The employer identification number (EIN) of HAWAII OPERA THEATRE is 99-0197758.
- Is HAWAII OPERA THEATRE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1980.
- Are donations to HAWAII OPERA THEATRE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does HAWAII OPERA THEATRE file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of HAWAII OPERA THEATRE due?
- The return for tax year 2025 (the year ending May 31, 2026) is due October 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did HAWAII OPERA THEATRE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended May 2025.
- Who is the principal officer of HAWAII OPERA THEATRE?
- The 990 for the year ended May 31, 2025 names ANDREW MORGAN.
- Who are the officers and directors of HAWAII OPERA THEATRE?
- The 990 for the year ended May 31, 2025 lists 35 people; 1 received compensation from the organization, the highest $175,833 (ANDREW MORGAN, GENERAL DIRECTOR & CEO).
- How much revenue does HAWAII OPERA THEATRE have?
- On its 990 for the year ended May 31, 2025 it reported revenue of $4,811,467, expenses of $3,327,614 and total assets of $10,589,170 at year end.
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