Greater Miami Opera Inc in Doral, Florida (FL)

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Greater Miami Opera Inc
Employer Identification Number (EIN)596001597
Name of OrganizationGreater Miami Opera Inc
In Care of NameFlorida Grand Opera Inc
Address8390 Nw 25th St, Doral, FL 33122-1504
ActivitiesCultural performances
SubsectionEducational Organization
Ruling Date07/1977
DeductibilityContributions are deductible
FoundationOrganization which receives a substantial part of its support from a governmental unit or the general public
OrganizationCorporation
Exempt Organization StatusUnconditional Exemption
Tax Period05/2013
Assets$1,000,000 to $4,999,999
Income$5,000,000 to $9,999,999
Filing Requirement990 (all other) or 990EZ return
Asset Amount$3,701,956
Amount of Income$6,850,000
Form 990 Revenue Amount$6,850,000
National Taxonomy of Exempt Entities (NTEE)Arts, Culture and Humanities: Opera


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Amount of income in 2013: $6,850,000
This organization: 

 $6,850,000
Other organizations performing similar types of work: 

 $326,346

Assets in 2013: $3,701,956
Greater Miami Opera Inc: 

 $3,701,956
Other organizations performing similar types of work: 

 $157,818

Expenses in 2013: $6,946,329
This organization: 

 $6,946,329
Other organizations performing similar types of work: 

 $318,256

Income to expenses ratio in 2013: 1.0
Greater Miami Opera Inc: 

 1.0
Other organizations performing similar types of work: 

 1.1

Expenses allocated to program services in 2007: 78.6%
Greater Miami Opera Inc: 

 78.6%
Other organizations performing similar types of work: 

 78.6%

Grants share in income in 2013: 51.1%
Greater Miami Opera Inc: 

 51.1%
Other organizations performing similar types of work: 

 54.6%

Financial snapshot ($)

Revenue for 2013

Assets at the end of 2013

Functional expenses for 2013

Checklist
20122013
Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)?YesYes
Is the organization required to complete Schedule B, Schedule of Contributors?YesNo
Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office?NoNo
Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year?NoNo
Is the organization a section 501(c)(4), 501(c)(5), or 501(c)(6) organization that receives membership dues, assessments, or similar amounts as defined in Revenue Procedure 98-19?NoNo
Did the organization maintain any donor advised funds or any similar funds or accounts for which donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts?NoNo
Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures?NoNo
Did the organization maintain collections of works of art, historical treasures, or other similar assets?NoNo
Did the organization report an amount for escrow or custodial account liability; serve as a custodian or provide credit counseling, debt management, credit repair, or debt negotiation services?NoNo
Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments?NoNo
Did the organization report an amount for land, buildings, and equipment?YesYes
Did the organization report an amount for investments-other securities that is 5% or more of its total assets?NoNo
Did the organization report an amount for investments-program related that is 5% or more of its total assets?NoNo
Did the organization report an amount for other assets that is 5% or more of its total assets?NoNo
Did the organization report an amount for other liabilities?YesYes
Did the organization's separate or consolidated financial statements for the tax year include a footnote that addresses the organization's liability for uncertain tax positions under FIN 48 (ASC 740)?NoNo
Did the organization obtain separate, independent audited financial statements for the tax year?YesNo
Was the organization included in consolidated, independent audited financial statements for the tax year?YesNo
Is the organization a school described in section 170(b)(1)(A)(ii)?NoNo
Did the organization maintain an office, employees, or agents outside of the United States?NoNo
Did the organization have aggregate revenues or expenses of more than $10,000 from grantmaking, fundraising, business, investment, and program service activities outside the United States, or aggregate foreign investments valued at $100,000 or more?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for any foreign organization?NoNo
Did the organization report more than $5,000 of aggregate grants or other assistance to or for foreign individuals?NoNo
Did the organization report a total of more than $15,000 of expenses for professional fundraising services?NoNo
Did the organization report more than $15,000 total of fundraising event gross income and contributions?YesNo
Did the organization report more than $15,000 of gross income from gaming activities?NoNo
Did the organization operate one or more hospital facilities?NoNo
Did the organization attach a copy of its audited financial statements?NoNo
Did the organization report more than $5,000 of grants or other assistance to any domestic organization or domestic government?NoNo
Did the organization report more than $5,000 of grants or other assistance to or for domestic individuals?NoNo
Did the organization answer 'Yes' about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees?YesYes
Did the organization have a tax-exempt bond issue with an outstanding principal amount of more than $100,000 as of the last day of the year, that was issued after December 31, 2002?NoNo
Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?NoNo
Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds?NoNo
Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year?NoNo
Did the organization engage in an excess benefit transaction with a disqualified person during the year?NoNo
Is the organization aware that it engaged in an excess benefit transaction with a disqualified person in a prior year, and that the transaction has not been reported on any of the organization's prior Forms 990 or 990-EZ?NoNo
Did the organization report any amount for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons?NoNo
Did the organization provide a grant or other assistance to an officer, director, trustee, key employee, substantial contributor or employee thereof, a grant selection committee member, or to a 35% controlled entity or family member of any of these persons?NoNo
Was the organization a party to a business transaction with one of the following parties
A current or former officer, director, trustee, or key employee?NoNo
A family member of a current or former officer, director, trustee, or key employee?NoNo
An entity of which a current or former officer, director, trustee, or key employee (or a family member thereof) was an officer, director, trustee, or direct or indirect owner?NoNo
Did the organization receive more than $25,000 in non-cash contributions?YesYes
Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions?NoNo
Did the organization liquidate, terminate, or dissolve and cease operations?NoNo
Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets?NoNo
Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3?NoNo
Was the organization related to any tax-exempt or taxable entity?YesYes
Did the organization have a controlled entity within the meaning of section 512(b)(13)?NoNo
Did the organization make any transfers to an exempt non-charitable related organization?NoNo
Did the organization conduct more than 5% of its activities through an entity that is not a related organization and that is treated as a partnership for federal income tax purposes?NoNo
Statements Regarding Other IRS Filings and Tax Compliance
201120122013
The number reported in Box 3 of Form 109600
The number of Forms W-2G00
Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?NoNo
The number of employees reported on Form W-3, Transmittal of Wage and Tax Statements, filed for the calendar year ending with or within the year covered by this return00
Did the organization file all required federal employment tax returns?NoNo
Did the organization have unrelated business gross income of $1,000 or more during the year?YesNoNo
Has it filed a Form 990-T for this year?NoNo
At any time during the calendar year, did the organization have an interest in, or a signature or other authority over, a financial account in a foreign country (such as a bank account, securities account, or other financial account)?NoNo
Was the organization a party to a prohibited tax shelter transaction at any time during the tax year?NoNo
Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?NoNo
Did the organization file Form 8886-T?NoNo
Does the organization have annual gross receipts that are normally greater than $100,000, and did the organization solicit any contributions that were not tax deductible as charitable contributions?NoNo
Did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?NoNo
Did the organization receive a payment in excess of $75 made partly as a contribution and partly for goods and services provided to the payor?NoNo
Did the organization notify the donor of the value of the goods or services provided?NoNo
Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282?NoNo
Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract?NoNo
Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?NoNo
If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?NoNo
If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C?NoNo
Did a donor advised fund maintained by the sponsoring organization have excess business holdings at any time during the year?NoNo
Did the sponsoring organization make any taxable distributions under section 4966?NoNo
Did the sponsoring organization make a distribution to a donor, donor advisor, or related person?NoNo
Initiation fees and capital contributions$0$0$0
Gross receipts for public use of club facilities $0$0$0
Gross income from members or shareholders$0$0$0
Gross income from other sources$0$0$0
Is the organization filing Form 990 in lieu of Form 1041?NoNo
The amount of tax-exempt interest received or accrued during the year$0$0
Is the organization licensed to issue qualified health plans in more than one state?NoNo
The amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans$0$0
The amount of reserves on hand$0$0
Did the organization receive any payments for indoor tanning services during the tax year?NoNo
Has it filed a Form 720 to report these payments?NoNo
Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors
20122013
Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees
Total reportable compensation from the organization$204,849$204,849
Total reportable compensation from related organizations$0$0
Total estimated amount of other compensation from the organization and related organizations$0$0
Total number of individuals who received more than $100,000 of reportable compensation from the organization11
Total number of independent contractors who received more than $100,000 of compensation from the organization00
Statement of Revenue
201120122013
Total revenue$7,590,686$6,675,910$6,850,000
Contributions, Gifts, Grants and Other Similar Amounts$3,533,575$3,404,964$3,500,000
Program Service Revenue$3,295,535$2,946,644$3,000,000
Other Performing Arts Companies $2,946,644$3,000,000
All other program service revenue$0$0
Other Revenue
Investment income (including dividends, interest, and other similar amounts)$18,148$0$0
Income from investment of tax-exempt bond proceeds$0$0$0
Royalties$0$0$0
Net rental income$0$0$0
Net gain/loss from sales of assets other than inventory$0$0$0
Net income/loss from fundraising events$0$0$0
Net income/loss from gaming activities$0$0$0
Net income/loss from sales of inventory$0$0$0
Miscellaneous Revenue$743,428$324,302$350,000
541800$226,664$250,000
All other revenue$97,638$100,000
Statement of Functional Expenses
201120122013
Total functional expenses$9,295,399$9,030,060$6,946,329
Grants and other assistance to domestic organizations and domestic governments$0$0
Grants and other assistance to domestic individuals$0$0
Grants and other assistance to foreign organizations, foreign governments, and foreign individuals$0$0
Benefits paid to or for members$0$0
Compensation of current officers, directors, trustees, and key employees$0$0$0
Compensation not included above, to disqualified persons$0$0
Other salaries and wages$3,072,224$2,718,198$2,731,000
Pension plan accruals and contributions$0$0
Other employee benefits$356,029$355,160
Payroll taxes$297,301$258,970$259,200
Fees for services (non-employees)
Management$0$0
Legal$29,487$30,000
Accounting$15,800$15,800
Lobbying$0$0
Professional fundraising services$0$0$0
Investment management fees$0$0
Other$101,801$109,445
Advertising and promotion$343,524$0
Office expenses$528,896$0
Information technology$0$0
Royalties$0$0
Occupancy$939,487$120,000
Travel$119,165$0
Payments of travel or entertainment expenses for any federal, state, or local public officials$0$0
Conferences, conventions, and meetings$20,309$25,100
Interest$185,943$0
Payments to affiliates$0$0
Depreciation, depletion, and amortization$83,200$46,542
Insurance$151,234$152,000
Other expenses$1,559,171$1,478,082
Other expenses$294,012$295,000
Other expenses$284,775$290,000
Other expenses$242,123$242,000
Other expenses$797,936$797,000
Balance Sheet
201120122013
Total assets$4,218,802$3,751,520$3,701,956
Cash - non-interest-bearing$1,507,932$1,500,000
Savings and temporary cash investments$0$0
Pledges and grants receivable, net$333,207$333,000
Accounts receivable, net$155,809$155,000
Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees$0$0
Loans and other receivables from other disqualified persons, persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations$0$0
Notes and loans receivable, net$1,299,129$1,300,000
Inventories for sale or use$0$0
Prepaid expenses and deferred charges$41,356$42,000
Land, buildings, and equipment: cost or other basis$414,087$371,956
Investments - publicly traded securities$0$0
Investments - other securities$0$0
Investments - program-related$0$0
Intangible assets$0$0
Other assets$0$0
Total liabilities$9,615,367$11,502,235$11,549,000
Accounts payable and accrued expenses$559,409$559,000
Grants payable$0$123,203
Deferred revenue$980,479$990,000
Tax-exempt bond liabilities$0$0$0
Escrow or custodial account liability$0$0
Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons$0$0
Secured mortgages and notes payable to unrelated third parties$5,602,383$6,585,550$6,500,000
Unsecured notes and loans payable to unrelated third parties$0$0$0
Other liabilities (including federal income tax, payables to related third parties, and other liabilities)$3,376,797$3,376,797
Total net assets or fund balances$-5,396,565$-7,750,715$-7,847,044
Unrestricted net assets$-10,206,582$-10,302,911
Temporarily restricted net assets$-43,262$-43,262
Permanently restricted net assets$2,499,129$2,499,129
Capital stock or trust principal, or current funds$0$0
Paid-in or capital surplus, or land, building, or equipment fund$0$0
Retained earnings, endowment, accumulated income, or other funds$0$0$0
Reason for Public Charity Status (for 2013)
The organization is not a private foundation because it is:An organization that normally receives a substantial part of its support from a governmental unit or from the general public described in section 170(b)(1)(A)(vi)
Number of organizations supported0
Sum of amounts of support$0
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (for 2009 - 2013)
2009 - 2013 Total
Public Support$18,069,985
Subtotal Support$18,069,985
Gifts, grants, contributions, and membership fees received$18,069,985
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf$0
The value of services or facilities furnished by a governmental unit to the organization without charge$0
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) that exceeds 2% of the total support$0
Total Support$22,792,275
Public Support$18,069,985
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources$-689,576
Net income from unrelated business activities, whether or not the business is regularly carried on$222,157
Other income. Do not include gain or loss from the sale of capital assets$5,189,709
Gross receipts from related activities, etc.$0
Revenue, Expenses, and Changes in Net Assets or Fund Balances
20002001200220032004200520062007
Total revenue$4,770,673$5,315,325$4,906,654$5,504,601$6,065,068$7,679,363$16,483,628$10,413,462
Contributions, gifts, grants, and similar amounts received$2,133,760$2,816,856$2,609,785$2,047,437$2,728,291$3,541,504$4,631,838$4,333,277
Contributions to donor advised funds$0$0
Direct public support$1,719,526$2,372,071$2,138,292$1,617,561$2,255,024$2,988,206$3,970,007$3,745,881
Indirect public support$25,379$27,781$85,000$61,200$87,733$111,011$0$0
Government contributions (grants)$388,855$417,004$386,493$368,676$385,534$442,287$661,831$587,396
Program service revenue including government fees and contracts$2,525,386$2,528,770$2,145,541$2,857,562$2,815,676$3,551,158$6,765,789$5,468,143
Membership dues and assessments$0$0$0$0$0$0$0$0
Interest on savings and temporary cash investments$10,223$59,702$55,646$30,222$40,758$41,344$20,936$0
Dividends and interest from securities$136,934$88,805$111,074$47,360$42,167$52,950$0$0
Net rental income or (loss)$8,428$36,944$31,455$74,227$9,330$87,201$92,030$51,611
Gross rents$14,331$37,511$31,529$74,227$9,330$87,201$92,030$51,611
Less: rental expenses$5,903$567$74$0$0$0$0$0
Other investment income$0$0$0$0$0$0$431,845$0
Gain or (loss) from sales of assets other than inventory$-140,612$-361,624$-143,096$91,678$67,240$56,349$0$0
Gross amount from sales of assets other than inventory$0$0$0$91,678$67,240$56,349$0$0
Less: cost or other basis and sales expenses$140,612$361,624$143,096$0$0$0$0$0
Net income or (loss) from special events and activities$8,892$65,492$65,685$279,499$299,841$272,694$834,286$475,430
Gross revenue$142,831$280,662$217,092$279,499$299,841$272,694$834,286$475,430
Less: direct expenses other than fundraising expenses$133,939$215,170$151,407$0$0$0$0$0
Gross profit or (loss) from sales of inventory$5,057$9,024$4,230$15,531$15,367$24,964$0$0
Gross sales of inventory, less returns and allowances$12,390$15,562$13,988$15,531$15,367$24,964$0$0
Less: cost of goods sold$7,333$6,538$9,758$0$0$0$0$0
Other revenue$82,605$71,356$26,334$61,085$46,398$51,199$3,706,904$85,001
Total expenses$5,379,526$5,592,900$5,565,068$6,101,356$6,142,969$7,552,213$18,439,096$12,649,591
Program services$3,712,264$4,006,859$3,151,675$4,882,653$4,831,186$5,785,970$15,186,070$9,938,375
Management and general$1,187,442$1,248,505$1,334,597$709,896$783,684$1,042,440$1,640,629$1,767,886
Fundraising$479,820$337,536$1,078,796$508,807$528,099$723,803$1,612,397$943,330
Payments to affiliates$0$0$0$0$0$0$0$0
Net assets or fund balances at end of year$7,864,326$7,586,754$6,883,963$3,542,121$2,757,904$2,743,969$788,501$-1,447,626
Excess or (deficit) for the year$-608,853$-277,575$-658,414$-596,755$-77,901$127,150$-1,955,468$-2,236,129
Net assets or fund balances at beginning of year$8,473,179$7,864,329$7,586,754$6,883,963$3,542,121$2,757,904$2,743,969$788,501
Other changes in net assets or fund balances$0$0$-44,377$-2,745,087$-706,316$-141,085$0$2
Statement of Functional Expenses (for 2007)
TotalProgram servicesManagement and generalFundraising
Total functional expenses$12,649,591$9,938,375$1,767,886$943,330
Grants paid from donor advised funds$0
Other grants and allocations$0
Specific assistance to individuals$0
Benefits paid to or for members$0
Compensation of current officers, directors, key employees, etc.$0$0$0$0
Compensation of former officers, directors, key employees, etc.$0$0$0$0
Compensation and other distributions, not included above, to disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0$0$0
Salaries and wages of employees not included above$3,537,195$2,518,810$673,819$344,566
Pension plan contributions not included above$0$0$0$0
Employee benefits not included above$514,816$446,653$36,085$32,078
Payroll taxes$324,756$247,659$47,995$29,102
Professional fundraising fees$0$0$0$0
Accounting fees$13,152$0$13,152$0
Legal fees$11,660$9,906$1,754$0
Supplies$85,338$59,762$22,335$3,241
Telephone$42,548$9,084$33,398$66
Postage and shipping$83,503$70,752$4,272$8,479
Occupancy$1,209,575$1,129,415$80,160$0
Equipment rental and maintenance$134,520$61,736$72,784$0
Printing and publications$231,742$194,147$33,376$4,219
Travel$127,419$122,851$4,568$0
Conferences, conventions, and meetings$10,814$6,415$2,499$1,900
Interest$272,676$0$272,676$0
Depreciation, depletion, etc.$308,242$0$308,242$0
Other expenses not covered above$5,741,635$5,061,185$160,771$519,679
Balance Sheets
20002001200220032004200520062007
Total assets$10,994,930$10,101,751$10,123,016$6,703,325$6,025,751$6,771,492$8,019,626$7,649,422
Cash - non-interest-bearing$0$0$89,924$160,711$28,637$39,449$168,252$384,300
Savings and temporary cash investments$700,650$609,958$637,861$222,829$229,967$162,128$848,073$0
Accounts receivable less allowance for doubtful accounts$200,046$666,629$631,378$533,186$565,859$153,707$743,408$635,303
Pledges receivable less allowance for doubtful accounts$276,396$811,351$981,987$499,478$413,608$677,764$577,280$577,051
Grants receivable$290,654$0$3,000$0$0$0$0$0
Receivables from current and former officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Receivables from other disqualified persons (as defined under section 4958(f)(1)) and persons described in section 4958(c)(3)(B)$0$0
Other notes and loans receivable less allowance for doubtful accounts$550,000$550,000$670,000$550,000$625,000$590,897$550,000$1,083,386
Inventories for sale or use$4,921$8,712$7,722$0$0$0$0$0
Prepaid expenses and deferred charges$268,125$357,256$346,901$421,896$632,463$1,544,192$617,554$706,469
Investments - publicly-traded securities$3,708,777$3,449,199
Investments - other securities$3,422,261$3,855,935$3,156,578$3,409,588$3,206,468$3,294,805$0$0
Investments - land, buildings, and equipment less accumulated depreciation$0$0$0$0$0$0$0$0
Investments - other$0$0$0$0$0$0$0$0
Land, buildings, and equipment less accumulated depreciation$1,931,949$1,881,821$2,461,284$190,094$275,151$267,882$776,413$803,176
Other assets, including program-related investments$3,349,928$1,360,089$1,136,381$715,543$48,598$40,668$29,869$10,538
Total liabilities$3,130,601$2,514,997$3,239,053$3,161,204$3,267,847$4,027,523$7,231,125$9,097,048
Accounts payable and accrued expenses$271,700$239,271$312,969$349,707$491,071$322,959$554,595$592,169
Grants payable$0$0$0$0$0$0$0$0
Deferred revenue$1,341,955$1,483,558$1,380,091$1,341,327$1,356,822$2,052,077$2,427,862$2,286,209
Loans from officers, directors, trustees, and key employees$0$0$0$0$0$0$0$0
Tax-exempt bond liabilities$0$0$0$0$0$0$0$0
Mortgages and other notes payable$0$0$1,545,993$1,470,170$1,419,954$1,578,012$4,248,668$5,685,284
Other liabilities$1,516,946$792,168$0$0$0$74,475$0$533,386
Total liabilities and net assets/fund balances$10,994,930$10,101,751$10,123,016$6,703,325$6,025,751$6,771,492$8,019,626$7,649,422
Total net assets or fund balances$7,864,329$7,586,754$6,883,963$3,542,121$2,757,904$2,743,969$788,501$-1,447,626
Reconciliation of Revenue per Audited Financial Statements With Revenue per Return
20002001200220032004200520062007
Total revenue$4,642,997$5,315,325$5,027,040$5,504,601$6,065,068$7,679,363$16,483,628$10,413,462
Total revenue, gains, and other support per audited financial statements$4,917,880$5,537,600$5,188,279$5,910,450$6,858,646$8,392,163$16,483,628$10,413,462
Other expenses$274,883$222,275$161,239$405,849$793,578$712,800$0$0
Net unrealized gains on investments$0$0$0$0$0$0$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Recoveries of prior year grants$0$0$0$0$0$0$0$0
Other$274,883$222,275$161,239$405,849$793,578$712,800$0$0
Other revenue$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Reconciliation of Expenses per Audited Financial Statements With Expenses per Return
20002001200220032004200520062007
Total expenses$5,251,847$5,592,900$5,731,852$6,101,356$6,142,968$7,552,213$18,439,096$12,649,591
Total expenses and losses per audited financial statements$5,526,730$5,815,175$5,893,091$6,507,205$6,936,546$8,265,013$18,439,096$12,649,591
Other revenue$274,883$222,275$161,239$405,849$793,578$712,800$0$0
Donated services and use of facilities$0$0$0$0$0$0$0$0
Prior year adjustments$0$0$0$0$0$0$0$0
Losses$0$0$0$0$0$0$0$0
Other$274,883$222,275$161,239$405,849$793,578$712,800$0$0
Other expenses$0$0$0$0$0$0$0$0
Investment expenses$0$0$0$0$0$0$0$0
Other$0$0$0$0$0$0$0$0
Current Officers, Directors, Trustees, and Key Employees
Average hours per week devoted to positionCompensationContributions to employee benefit plans & deferred compensation plansExpense account and other allowances
40$157,093$3,338$0
40$63,721$2,695$0
40$76,018$923$0
Total number of officers, directors, and trustees permitted to vote on organization business at board meetings38
Are any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, related to each other through family or business relationships?No
Do any officers, directors, trustees, or key employees listed in Form 990, Part V-A, or highest compensated employees listed in Schedule A, Part I, or highest compensated professional and other independent contractors listed in Schedule A, Part II-A or II-B, receive compensation from any other organizations, whether tax exempt or taxable, that are related to the organization?Yes
Does the organization have a written conflict of interest policy?Yes
Other Information
Did the organization have unrelated business gross income of $1,000 or more during the year covered by this return, and has it filed a tax return on Form 990-T for this year?Yes
Was there a liquidation, dissolution, termination, or substantial contraction during the year?No
Is the organization related (other than by association with a statewide or nationwide organization) through common membership, governing bodies, trustees, officers, etc., to any other exempt or nonexempt organization?Yes
Direct and indirect political expenditures$0
Did the organization file Form 1120-POL for this year?No
Were substantially all dues nondeductible by members?
Did the organization make only in-house lobbying expenditures of $2,000 or less?
Dues, assessments, and similar amounts from members$0
Section 162(e) lobbying and political expenditures$0
Aggregate nondeductible amount of section 6033(e)(1)(A) dues notices$0
Taxable amount of lobbying and political expenditures$0
Does the organization elect to pay the section 6033(e) tax on the amount above?
If section 6033(e)(1)(A) dues notices were sent, does the organization agree to add the amount above to its reasonable estimate of dues allocable to nondeductible lobbying and political expenditures for the following tax year?
Initiation fees and capital contributions$0
Gross receipts for public use of club facilities$0
At any time during the year, did the organization, directly or indirectly, own a controlled entity within the meaning of section 512(b)(13)?No
Amount of tax imposed on the organization during the year under: section 4911$0
Amount of tax imposed on the organization during the year under: section 4912$0
Amount of tax imposed on the organization during the year under: section 4955$0
Did the organization engage in any section 4958 excess benefit transaction during the year or did it become aware of an excess benefit transaction from a prior year?No
Amount of tax imposed on the organization managers or disqualified persons during the year under sections 4912, 4955, and 4958$0
Amount of tax above, reimbursed by the organization$0
At any time during the tax year, was the organization a party to a prohibited tax shelter transaction?No
Did the organization acquire a direct or indirect interest in any applicable insurance contract?No
Did the supporting organization, or a fund maintained by a sponsoring organization, have excess business holdings at any time during the year?No
Number of employees employed in the pay period that includes March 12, 2006121
Analysis of Income-Producing Activities (for 2007)
Unrelated business incomeExcluded by section 512, 513, or 514Related or exempt function income
Business codeAmountExclusion codeAmount
Total$144,025$51,611$5,884,549
Program service revenue
Program service revenue 1000000$000$0$5,127,364
Program service revenue 2000000$000$0$75,000
Program service revenue 3000000$000$0$121,754
Program service revenue 4Periodical publishers (except Internet)$144,02500$0$0
Program service revenue 5000000$000$0$0
Medicare/Medicaid payments000000$000$0$0
Fees and contracts from government agencies000000$000$0$0
Membership dues and assessments000000$000$0$0
Interest on savings and temporary cash investments000000$000$0$0
Dividends and interest from securities000000$000$0$0
Net rental income or (loss) from real estate
debt-financed property000000$000$0$0
not debt-financed property000000$0Real property rental income that does not depend on the income or profits derived by the person leasing the property and is excluded by section 512(b)(3)$51,611$0
Net rental income or (loss) from personal property000000$000$0$0
Other investment income000000$000$0$0
Gain or (loss) from sales of assets other than inventory000000$000$0$0
Net income or (loss) from special events000000$000$0$475,430
Gross profit or (loss) from sales of inventory000000$000$0$0
Other revenue000000$000$0$85,001
Information Regarding Taxable Subsidiaries and Disregarded Entities (for 2007)
EIN of corporation, partnership, or disregarded entityPercentage of ownership interestTotal incomeEnd-of-year assets
0%$0$0
0%$0$0
0%$0$0
0%$0$0
Compensation of the Five Highest Paid Employees Other Than Officers, Directors, and Trustees (for 2007)
CompensationContributions to employee benefit plans & deferred compensationExpense account and other allowances
$83,067$3,338$0
$72,050$3,331$0
$64,299$3,281$0
$0$0$0
$0$0$0
Total number of other employees paid over $50,0009
Statements About Activities (for 2007)
Expenses paid or incurred in connection with the lobbying activities$0
Did the organization receive or hold an easement for conservation purposes, including easements to preserve open space, the environment, historic land areas or historic structures?No
Did the organization provide credit counseling, debt management, credit repair, or debt negotiation services?No
Did the organization maintain any donor advised funds?No
Did the organization make any taxable distributions under section 4966?No
Did the organization make a distribution to a donor, donor advisor, or related person?No
The total number of donor advised funds owned at the end of the tax year$0
The aggregate value of assets held in all donor advised funds owned at the end of the tax year$0
The total number of separate funds or accounts owned at the end of the tax year (excluding donor advised funds included above) where donors have the right to provide advice on the distribution or investment of amounts in such funds or accounts$0
The aggregate value of assets held in all funds or accounts included above at the end of the tax year$0
Reason for Non-Private Foundation Status
The organization is not a private foundation because it isOrganization that receives a substantial part of its support from a governmental unit or from the general public
Support Schedule
19992000200120022003200420052006
Total$6,867,070$5,040,189$5,665,601$4,906,654$5,504,601$5,765,227$7,238,155$15,125,467
Gifts, grants, and contributions received$3,998,882$2,133,760$2,816,856$2,609,785$2,326,936$2,728,291$3,541,504$4,631,838
Membership fees received$0$0$0$0$0$0$0$0
Gross receipts from admissions, merchandise sold or services performed, or furnishing of facilities in any activity that is related to the organization's charitable, etc., purpose$2,611,482$2,525,386$2,528,770$2,273,245$2,947,320$2,815,676$3,551,158$6,765,789
Gross income from interest, dividends, amounts received from payments on securities loans (section 512(a)(5)), rents, royalties, and unrelated business taxable income (less section 511 taxes) from businesses acquired by the organization after June 30, 1975$139,957$147,157$148,507$23,624$169,260$174,862$94,294$20,936
Net income from unrelated business activities not included above$0$0$0$0$0$0$0$0
Tax revenues levied for the organization's benefit and either paid to it or expended on its behalf$0$0$0$0$0$0$0$0
The value of services or facilities furnished to the organization by a governmental unit without charge. Do not include the value of services or facilities generally furnished to the public without charge$0$0$0$0$0$0$0$0
Other income$116,749$233,886$171,468$0$61,085$46,398$51,199$3,706,904
Lobbying Expenditures by Electing Public Charities (for 2007)
Total exempt purpose expenditures$0
Total lobbying expenditures$0
Total lobbying expenditures to influence public opinion (grassroots lobbying)$0
Total lobbying expenditures to influence a legislative body (direct lobbying)$0
Other exempt purpose expenditures$0
Lobbying nontaxable amount$0
Grassroots nontaxable amount$0
Unrelated Trade or Business Income (for 2009)
IncomeExpensesNet
Total$90,079$0$90,079
Gross receipts or sales less returns and allowances$0$0$0
Cost of goods sold$0$0$0
Gross profit$0$0$0
Capital gain net income$0$0$0
Net gain$0$0$0
Capital loss deduction for trusts$0$0$0
Income (loss) from partnerships and S corporations$0$0$0
Rent income$0$0$0
Unrelated debt-financed income$0$0$0
Interest, annuities, royalties, and rents from controlled organizations$0$0$0
Investment income of a section 501(c)(7), (9), or (17) organization$0$0$0
Exploited exempt activity income$0$0$0
Advertising income$0$0$0
Other income$90,079$0$90,079
Deductions Not Taken Elsewhere (for 2009)
Total deductions$115,824
Compensation of officers, directors, and trustees$0
Salaries and wages$0
Repairs and maintenance$0
Bad debts$0
Interest$0
Taxes and licenses$0
Charitable contributions$0
Depreciation$0
Depletion$0
Contributions to deferred compensation plans$0
Employee benefit programs$0
Excess exempt expenses$0
Excess readership costs$0
Other deductions$115,824
Unrelated business taxable income$-25,745
Unrelated business taxable income before net operating loss deduction$-25,745
Net operating loss deduction$0
Unrelated business taxable income before specific deduction$-25,745
Specific deduction$1,000
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Organizations performing similar types of work
IdNameAddressStateEstablishedTotal Income
1Greater Miami Opera Inc8390 Nw 25th St, Doral, FL 33122-1504FL1977-07$6,850,000
2San Diego Opera Association233 A St Ste 500, San Diego, CA 92101-4095CA1959-10$15,463,585
3Sarasota Opera Association Inc50 Central Avenue, Sarasota, FL 34236-5746FL1970-11$11,228,400
4The Atlanta Opera Inc1575 Northside Dr Nw Ste 350, Atlanta, GA 30318-4210GA1979-11$9,528,938
5Palm Beach Opera Inc415 S Olive Ave, West Palm Bch, FL 33401-5905FL1965-08$4,960,246
6Skylight Music Theatre Corp158 North Broadway, Milwaukee, WI 53202-6037WI1963-07$3,371,334
7Tulsa Opera Inc1610 S Boulder Ave, Tulsa, OK 74119-4408OK1960-12$2,139,654
8Opera Guild Inc8390 Nw 25th St, Doral, FL 33122-1504FL1960-09$1,611,500
9Pensacola Opera Inc75 S Tarragona St, Pensacola, FL 32502-6028FL1984-05$1,466,031
10Shreveport Opera212 Texas St Ste 101, Shreveport, LA 71101-3249LA1962-04$1,039,334
11Summer Opera Theatre Company Inc14 Northwoods Ln, Boynton Beach, FL 33436-7404FL1980-01$733,280
12Shands Auxiliary IncPO BOX 100336, Gainesville, FL 32610-0336FL2000-07$335,855
13Florida Grand Opera Inc, Educational Center8390 Nw 25th St, Doral, FL 33122-1504FL1995-02$266,042
14Vero Beach Opera Inc40 Royal Palm Pointe Suite 201, Vero Beach, FL 32960-5217FL1989-10$264,920
15South Florida Opera Company Inc12788 West Forest Hill Blvd Suite 1003, Wellington, FL 33414FL1998-02$43,256
16Treasure Coast Opera Society Inc117 Lakes End Dr Apt A, Fort Pierce, FL 34982-6738FL1981-07$19,403
17The Gold Coast Opera Inc12037 Nw 1st St, Coral Springs, FL 33071-8005FL1979-11$1,500
18Central Florida Lyric Opera Inc5111 Clarcona Ocoee Rd, Orlando, FL 32810-4025FL1989-12$0
19Florida Lyric Opera Association Inc1183 85th Terrace North, St Petersburg, FL 33702FL1979-06$0
20Orlando Opera Company IncPO BOX 533987, Orlando, FL 32853-3987FL1981-09$0
Number of organizations performing similar types of work
Alaska1
Alabama2
Arizona1
California45
Colorado3
Connecticut8
District of Columbia3
Delaware1
Florida15
Georgia5
Hawaii1
Iowa2
Idaho2
Illinois11
Indiana2
Kansas2
Louisiana3
Massachusetts11
Maryland4
Maine2
Michigan3
Minnesota4
Missouri4
Mississippi2
Montana2
North Carolina4
North Dakota2
Nebraska1
New Hampshire5
New Jersey7
New Mexico2
Nevada1
New York31
Ohio10
Oklahoma2
Oregon4
Pennsylvania9
South Carolina3
Tennessee3
Texas10
Utah2
Virginia4
Vermont1
Washington4
Wisconsin7
West Virginia1
Total252

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