Form 990 OMB No. 1545-0047 Department of the Treasury Internal Revenue Service A B For the 2013 calendar year, or tax year beginning C Check if applicable: X Address change Name change Initial return 2013 Return of Organization Exempt From Income Tax Under section 501(c), 527, or 4947(a)(1) of the Internal Revenue Code (except private foundations) G Do not enter Social Security numbers on this form as it may be made public. G Information about Form 990 and its instructions is at www.irs.gov/form990. 7/01 Open to Public Inspection 6/30 , 2013, and ending SAN DIEGO OPERA ASSOCIATION 233 A STREET, SUITE #500 SAN DIEGO, CA 92101-4095 , 2014 D Employer Identification Number E Telephone number 95-6044429 619-232-7636 Terminated G Amended return Application pending F Name and address of principal officer: SAME AS C ABOVE Tax-exempt status 501(c) ( I X 501(c)(3) J Website: G WWW.SDOPERA.COM Trust K Form of organization: X Corporation Part I Summary KEITH FISHER )H (insert no.) Gross receipts 14,228,454. X No Yes 4947(a)(1) or H(b) Are all subordinates included? If 'No,' attach a list. (see instructions) 527 H(c) Group exemption number Association $ H(a) Is this a group return for subordinates? OtherG L Year of formation: 1953 M Yes No G State of legal domicile: CA THE MISSION OF SAN DIEGO OPERA IS TO DELIVER EXCEPTIONAL VOCAL PERFORMANCES AND EXCITING, ACCESSIBLE PROGRAMS TO DIVERSE AUDIENCES, FOCUSING ON COMMUNITY ENGAGEMENT AND THE TRANSFORMATIVE POWER OF LIVE PERFORMANCE. 1 Briefly describe the organization's mission or most significant activities: 2 3 4 5 6 7a b Check this box G if the organization discontinued its operations or disposed of more than 25% of its net assets. Number of voting members of the governing body (Part VI, line 1a) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 22 Number of independent voting members of the governing body (Part VI, line 1b) . . . . . . . . . . . . . . . . . . . . . . . 4 22 Total number of individuals employed in calendar year 2013 (Part V, line 2a) . . . . . . . . . . . . . . . . . . . . . . . . . . 5 418 Total number of volunteers (estimate if necessary) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 352 Total unrelated business revenue from Part VIII, column (C), line 12. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7a -21,611. Net unrelated business taxable income from Form 990-T, line 34. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7b -21,611. Prior Year Current Year Contributions and grants (Part VIII, line 1h). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9,111,216. 8,077,551. Program service revenue (Part VIII, line 2g). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5,621,757. 5,391,929. Investment income (Part VIII, column (A), lines 3, 4, and 7d) . . . . . . . . . . . . . . . . . . . . . . . . . 426,759. 283,493. Other revenue (Part VIII, column (A), lines 5, 6d, 8c, 9c, 10c, and 11e). . . . . . . . . . . . . . . . -295,354. -178,160. Total revenue ' add lines 8 through 11 (must equal Part VIII, column (A), line 12) . . . . . 14,864,378. 13,574,813. Grants and similar amounts paid (Part IX, column (A), lines 1-3). . . . . . . . . . . . . . . . . . . . . . Benefits paid to or for members (Part IX, column (A), line 4). . . . . . . . . . . . . . . . . . . . . . . . . . Salaries, other compensation, employee benefits (Part IX, column (A), lines 5-10). . . . . . 8,288,441. 8,521,464. 8 9 10 11 12 13 14 15 16 a Professional fundraising fees (Part IX, column (A), line 11e) . . . . . . . . . . . . . . . . . . . . . . . . . . b Total fundraising expenses (Part IX, column (D), line 25) G 1,977,596. 17 18 19 Other expenses (Part IX, column (A), lines 11a-11d, 11f-24e) . . . . . . . . . . . . . . . . . . . . . . . . . Total expenses. Add lines 13-17 (must equal Part IX, column (A), line 25) . . . . . . . . . . . . . Revenue less expenses. Subtract line 18 from line 12 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 21 Total assets (Part X, line 16). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total liabilities (Part X, line 26) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 Net assets or fund balances. Subtract line 21 from line 20 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,997,803. 16,286,244. -1,421,866. 7,273,120. 15,794,584. -2,219,771. Beginning of Current Year Part II End of Year 19,752,420. 4,099,261. 15,653,159. 17,786,464. 3,989,017. 13,797,447. Signature Block Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct, and complete. Declaration of preparer (other than officer) is based on all information of which preparer has any knowledge. Sign Here A A Signature of officer Date FRANCES R. MARSHALL SECRETARY Type or print name and title. Print/Type preparer's name Preparer's signature Date Check JULIE A. FIRL JULIE A. FIRL Paid Preparer Firm's name G LEAF & COLE, LLP Use Only Firm's address G 2810 CAMINO DEL RIO SOUTH, SUITE 200 SAN DIEGO, CA 92108-3820 X self-employed if PTIN P00085551 95-2076568 619.294.7200 May the IRS discuss this return with the preparer shown above? (see instructions) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . X Yes BAA For Paperwork Reduction Act Notice, see the separate instructions. Firm's EIN G Phone no. TEEA0113L 11/08/13 No Form 990 (2013) SAN DIEGO OPERA ASSOCIATION Statement of Program Service Accomplishments 95-6044429 Form 990 (2013) Part III 1 Page 2 Check if Schedule O contains a response or note to any line in this Part III. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Briefly describe the organization's mission: X SEE SCHEDULE O 2 3 4 Did the organization undertake any significant program services during the year which were not listed on the prior Form 990 or 990-EZ?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If 'Yes,' describe these new services on Schedule O. Did the organization cease conducting, or make significant changes in how it conducts, any program services? . . . . If 'Yes,' describe these changes on Schedule O. Yes X No Yes X No Describe the organization's program service accomplishments for each of its three largest program services, as measured by expenses. Section 501(c)(3) and 501(c)(4) organizations and section 4947(a)(1) trusts are required to report the amount of grants and allocations to others, the total expenses, and revenue, if any, for each program service reported. $ 10,781,801. including grants of $ ) (Revenue $ 5,391,929. ) IN 2014, SAN DIEGO OPERA PRODUCED FOUR PRODUCTIONS FOR A TOTAL OF SIXTEEN PERFORMANCES THROUGHOUT THE FIVE-MONTH SEASON (JANUARY - MAY) ALONG WITH A SPECIAL CONCERT EVENT IN SAN DIEGO’S DOWNTOWN CIVIC THEATRE. OPERAS ARE PRODUCED AND STAGED COMPLETELY BY SAN DIEGO OPERA AND FEATURE INTERNATIONALLY RENOWNED ARTISTS. THE CHORUS AND STAGE CREW ARE DRAWN FROM THE LOCAL COMMUNITY, AND SAN DIEGO SYMPHONY IS CONTRACTED AS THE ORCHESTRA. SAN DIEGO OPERA HAS A SCENIC STUDIO THAT BUILDS SETS AND COSTUMES FOR MANY OF ITS PRODUCTIONS AND FOR THEATRICAL ARTS ORGANIZATIONS AND COMMERCIAL TRADE SHOWS AROUND THE COUNTRY. AS PART OF ITS MISSION TO MAKE OPERA ACCESSIBLE TO ALL, SAN DIEGO OPERA OFFERS EXTENSIVE OPERA EDUCATION AND OUTREACH PROGRAMS, WHICH SERVE ADULTS AND SCHOOL CHILDREN IN SAN DIEGO COUNTY AND NORTHERN MEXICO, WITH A SPECIAL EMPHASIS ON DISADVANTAGED CHILDREN. 4 a (Code: ) (Expenses 4 b (Code: ) (Expenses $ including grants of $ ) (Revenue $ ) 4 c (Code: ) (Expenses $ including grants of $ ) (Revenue $ ) 4 d Other program services. (Describe in Schedule O.) (Expenses $ including grants of 4 e Total program service expenses BAA G $ 10,781,801. TEEA0102L ) (Revenue 07/02/13 $ ) Form 990 (2013) SAN DIEGO OPERA ASSOCIATION Checklist of Required Schedules 95-6044429 Form 990 (2013) Part IV Page 3 Yes No 1 Is the organization described in section 501(c)(3) or 4947(a)(1) (other than a private foundation)? If 'Yes,' complete Schedule A. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 Is the organization required to complete Schedule B, Schedule of Contributors (see instructions)?. . . . . . . . . . . . . . . . . . . . . . 2 3 Did the organization engage in direct or indirect political campaign activities on behalf of or in opposition to candidates for public office? If 'Yes,' complete Schedule C, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 X 4 Section 501(c)(3) organizations. Did the organization engage in lobbying activities, or have a section 501(h) election in effect during the tax year? If 'Yes,' complete Schedule C, Part II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 X 5 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? If 'Yes,' complete Schedule C, Part III. . . . . . . 5 X 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? If 'Yes,' complete Schedule D, Part I . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 X Did the organization receive or hold a conservation easement, including easements to preserve open space, the environment, historic land areas, or historic structures? If 'Yes,' complete Schedule D, Part II. . . . . . . . . . . . . . . . . . . . . . . . . . 7 X 8 Did the organization maintain collections of works of art, historical treasures, or other similar assets? If 'Yes,' complete Schedule D, Part III. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 X 9 Did the organization report an amount in Part X, line 21, for escrow or custodial account liability; serve as a custodian for amounts not listed in Part X; or provide credit counseling, debt management, credit repair, or debt negotiation services? If 'Yes,' complete Schedule D, Part IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 X Did the organization, directly or through a related organization, hold assets in temporarily restricted endowments, permanent endowments, or quasi-endowments? If 'Yes,' complete Schedule D, Part V . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 X a Did the organization report an amount for land, buildings and equipment in Part X, line 10? If 'Yes,' complete Schedule D, Part VI . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 a X b Did the organization report an amount for investments ' other securities in Part X, line 12 that is 5% or more of its total assets reported in Part X, line 16? If 'Yes,' complete Schedule D, Part VII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 b X c Did the organization report an amount for investments ' program related in Part X, line 13 that is 5% or more of its total assets reported in Part X, line 16? If 'Yes,' complete Schedule D, Part VIII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 c X d Did the organization report an amount for other assets in Part X, line 15 that is 5% or more of its total assets reported in Part X, line 16? If 'Yes,' complete Schedule D, Part IX. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 d X e Did the organization report an amount for other liabilities in Part X, line 25? If 'Yes,' complete Schedule D, Part X . . . . . . 11 e X f 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)? If 'Yes,' complete Schedule D, Part X. . . . 11 f X 12 a Did the organization obtain separate, independent audited financial statements for the tax year? If 'Yes,' complete Schedule D, Parts XI, and XII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12a X b Was the organization included in consolidated, independent audited financial statements for the tax year? If 'Yes,' and if the organization answered 'No' to line 12a, then completing Schedule D, Parts XI and XII is optional . . . . . . . . . . . . . . . . . 12 b 6 7 10 X X If the organization's answer to any of the following questions is 'Yes', then complete Schedule D, Parts VI, VII, VIII, IX, or X as applicable. 11 14 a Did the organization maintain an office, employees, or agents outside of the United States? . . . . . . . . . . . . . . . . . . . . . . . . . . . 14a X X X b 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? If 'Yes,' complete Schedule F, Parts I and IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14b X Did the organization report on Part IX, column (A), line 3, more than $5,000 of grants or other assistance to or for any foreign organization? If 'Yes,' complete Schedule F, Parts II and IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 X 16 Did the organization report on Part IX, column (A), line 3, more than $5,000 of aggregate grants or other assistance to or for foreign individuals? If 'Yes,' complete Schedule F, Parts III and IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 X 17 Did the organization report a total of more than $15,000 of expenses for professional fundraising services on Part IX, column (A), lines 6 and 11e? If 'Yes,' complete Schedule G, Part I (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 17 X 18 Did the organization report more than $15,000 total of fundraising event gross income and contributions on Part VIII, lines 1c and 8a? If 'Yes,' complete Schedule G, Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Did the organization report more than $15,000 of gross income from gaming activities on Part VIII, line 9a? If 'Yes,' complete Schedule G, Part III. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 20 a Did the organization operate one or more hospital facilities? If 'Yes,' complete Schedule H . . . . . . . . . . . . . . . . . . . . . . . . . . . . 20 Is the organization a school described in section 170(b)(1)(A)(ii)? If 'Yes,' complete Schedule E . . . . . . . . . . . . . . . . . . . . . . . 13 15 19 b If 'Yes' to line 20a, did the organization attach a copy of its audited financial statements to this return? . . . . . . . . . . . . . . . . BAA TEEA0103L 11/08/13 13 X X X 20 b Form 990 (2013) SAN DIEGO OPERA ASSOCIATION Checklist of Required Schedules (continued) 95-6044429 Form 990 (2013) Part IV Page 4 Yes 21 22 23 No Did the organization report more than $5,000 of grants or other assistance to any domestic organizations or government on Part IX, column (A), line 1? If 'Yes,' complete Schedule I, Parts I and II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 X Did the organization report more than $5,000 of grants or other assistance to individuals in the United States on Part IX, column (A), line 2? If 'Yes,' complete Schedule I, Parts I and III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 22 X Did the organization answer 'Yes' to Part VII, Section A, line 3, 4, or 5 about compensation of the organization's current and former officers, directors, trustees, key employees, and highest compensated employees? If 'Yes,' complete Schedule J . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23 X 24 a 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? If 'Yes,' answer lines 24b through 24d and complete Schedule K. If 'No,'go to line 25a . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Did the organization invest any proceeds of tax-exempt bonds beyond a temporary period exception?. . . . . . . . . . . . . . . . . . 24a 24b c Did the organization maintain an escrow account other than a refunding escrow at any time during the year to defease any tax-exempt bonds? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d Did the organization act as an 'on behalf of' issuer for bonds outstanding at any time during the year? . . . . . . . . . . . . . . . . . 24c 24d 25 a Section 501(c)(3) and 501(c)(4) organizations. Did the organization engage in an excess benefit transaction with a disqualified person during the year? If 'Yes,' complete Schedule L, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25a X b 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? If 'Yes,' complete Schedule L, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 25b X X 26 Did the organization report any amount on Part X, line 5, 6, or 22 for receivables from or payables to any current or former officers, directors, trustees, key employees, highest compensated employees, or disqualified persons? If so, complete Schedule L, Part II . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 26 X 27 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? If 'Yes,' complete Schedule L, Part III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 27 X a A current or former officer, director, trustee, or key employee? If 'Yes,' complete Schedule L, Part IV . . . . . . . . . . . . . . . . . . 28a X b A family member of a current or former officer, director, trustee, or key employee? If 'Yes,' complete Schedule L, Part IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 28b X c 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? If 'Yes,' complete Schedule L, Part IV . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 Did the organization receive more than $25,000 in non-cash contributions? If 'Yes,' complete Schedule M . . . . . . . . . . . . . . 28c 29 Was the organization a party to a business transaction with one of the following parties (see Schedule L, Part IV instructions for applicable filing thresholds, conditions, and exceptions): 28 30 31 32 33 30 31 X X Did the organization sell, exchange, dispose of, or transfer more than 25% of its net assets? If 'Yes,' complete Schedule N, Part II. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 X Did the organization own 100% of an entity disregarded as separate from the organization under Regulations sections 301.7701-2 and 301.7701-3? If 'Yes,' complete Schedule R, Part I. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 33 X Was the organization related to any tax-exempt or taxable entity? If 'Yes,' complete Schedule R, Parts II, III, IV, and V, line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 35 a Did the organization have a controlled entity within the meaning of section 512(b)(13)?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b If 'Yes' to line 35a, did the organization receive any payment from or engage in any transaction with a controlled entity within the meaning of section 512(b)(13)? If 'Yes,' complete Schedule R, Part V, line 2. . . . . . . . . . . . . . . . . . . . . . . . . . 37 38 X Did the organization receive contributions of art, historical treasures, or other similar assets, or qualified conservation contributions? If 'Yes,' complete Schedule M. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization liquidate, terminate, or dissolve and cease operations? If 'Yes,' complete Schedule N, Part I. . . . . . . 34 36 X 34 35a X X 35b X Section 501(c)(3) organizations. Did the organization make any transfers to an exempt non-charitable related organization? If 'Yes,' complete Schedule R, Part V, line 2 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 36 X 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? If 'Yes,' complete Schedule R, Part VI . . . . . . . . . . . . . . . . . . . . . . 37 X Did the organization complete Schedule O and provide explanations in Schedule O for Part VI, lines 11b and 19? Note. All Form 990 filers are required to complete Schedule O. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . BAA TEEA0104L 11/11/13 X 38 Form 990 (2013) SAN DIEGO OPERA ASSOCIATION Part V Statements Regarding Other IRS Filings and Tax Compliance 95-6044429 Form 990 (2013) Page 5 Check if Schedule O contains a response or note to any line in this Part V . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes 1 a Enter the number reported in Box 3 of Form 1096. Enter -0- if not applicable . . . . . . . . . . . . . . b Enter the number of Forms W-2G included in line 1a. Enter -0- if not applicable. . . . . . . . . . . . 1a 1b No 60 0 c Did the organization comply with backup withholding rules for reportable payments to vendors and reportable gaming (gambling) winnings to prize winners?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1c X 2 a Enter 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 return . . . . . 2a 418 b If at least one is reported on line 2a, did the organization file all required federal employment tax returns? . . . . . . . . . . . . . 2b X Note. If the sum of lines 1a and 2a is greater than 250, you may be required to e-file (see instructions) 3 a Did the organization have unrelated business gross income of $1,000 or more during the year?. . . . . . . . . . . . . . . . . . . . . . . . b If 'Yes' has it filed a Form 990-T for this year? If 'No' to line 3b, provide an explanation in Schedule O . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a 3b X X 4 a 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)? . . . . . . . . . b If 'Yes,' enter the name of the foreign country: G See instructions for filing requirements for Form TD F 90-22.1, Report of Foreign Bank and Financial Accounts. 5 a Was the organization a party to a prohibited tax shelter transaction at any time during the tax year? . . . . . . . . . . . . . . . . . . . b Did any taxable party notify the organization that it was or is a party to a prohibited tax shelter transaction?. . . . . . . . . . . . c If 'Yes,' to line 5a or 5b, did the organization file Form 8886-T?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4a X 5a 5b 5c X X 6 a 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?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6a X b If 'Yes,' did the organization include with every solicitation an express statement that such contributions or gifts were not tax deductible?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6b 7 Organizations that may receive deductible contributions under section 170(c). a 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?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b If 'Yes,' did the organization notify the donor of the value of the goods or services provided? . . . . . . . . . . . . . . . . . . . . . . . . . . c Did the organization sell, exchange, or otherwise dispose of tangible personal property for which it was required to file Form 8282? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . d If 'Yes,' indicate the number of Forms 8282 filed during the year . . . . . . . . . . . . . . . . . . . . . . . . . . 7d e Did the organization receive any funds, directly or indirectly, to pay premiums on a personal benefit contract? . . . . . . . . . . f Did the organization, during the year, pay premiums, directly or indirectly, on a personal benefit contract?. . . . . . . . . . . . . . 7a 7b 7c X 7e 7f X X g If the organization received a contribution of qualified intellectual property, did the organization file Form 8899 as required?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7g h If the organization received a contribution of cars, boats, airplanes, or other vehicles, did the organization file a Form 1098-C? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7h 8 Sponsoring organizations maintaining donor advised funds and section 509(a)(3) supporting organizations. Did the supporting organization, or a donor advised fund maintained by a sponsoring organization, have excess business holdings at any time during the year? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 Sponsoring organizations maintaining donor advised funds. a Did the organization make any taxable distributions under section 4966? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Did the organization make a distribution to a donor, donor advisor, or related person?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section 501(c)(7) organizations. Enter: a Initiation fees and capital contributions included on Part VIII, line 12 . . . . . . . . . . . . . . . . . . . . . . b Gross receipts, included on Form 990, Part VIII, line 12, for public use of club facilities. . . . . 11 Section 501(c)(12) organizations. Enter: a Gross income from members or shareholders. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . X X 8 9a 9b 10 10 a 10 b 11 a b Gross income from other sources (Do not net amounts due or paid to other sources against amounts due or received from them.). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 b 12 a Section 4947(a)(1) non-exempt charitable trusts. Is the organization filing Form 990 in lieu of Form 1041?. . . . . . . . . . . . . . b If 'Yes,' enter the amount of tax-exempt interest received or accrued during the year. . . . . . . 12 b 13 Section 501(c)(29) qualified nonprofit health insurance issuers. a Is the organization licensed to issue qualified health plans in more than one state? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 a 13 a Note. See the instructions for additional information the organization must report on Schedule O. b Enter the amount of reserves the organization is required to maintain by the states in which the organization is licensed to issue qualified health plans. . . . . . . . . . . . . . . . . . . . . . . . . . 13 b c Enter the amount of reserves on hand. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 c 14 a Did the organization receive any payments for indoor tanning services during the tax year?. . . . . . . . . . . . . . . . . . . . . . . . . . . . b If 'Yes,' has it filed a Form 720 to report these payments? If 'No,' provide an explanation in Schedule O. . . . . . . . . . . . . . . . BAA TEEA0105L 07/02/13 X 14 a 14 b Form 990 (2013) Page 6 SAN DIEGO OPERA ASSOCIATION 95-6044429 Governance, Management and Disclosure For each 'Yes' response to lines 2 through 7b below, and for a 'No' response to line 8a, 8b, or 10b below, describe the circumstances, processes, or changes in Schedule O. See instructions. Check if Schedule O contains a response or note to any line in this Part VI. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . X Section A. Governing Body and Management Form 990 (2013) Part VI Yes 1 a Enter the number of voting members of the governing body at the end of the tax year. . . . . . 1a 22 If there are material differences in voting rights among members of the governing body, or if the governing body delegated broad authority to an executive committee or similar committee, explain in Schedule O. b Enter the number of voting members included in line 1a, above, who are independent. . . . . . 1b 22 2 Did any officer, director, trustee, or key employee have a family relationship or a business relationship with any other officer, director, trustee or key employee?. . . . .SEE . . . . . .SCHEDULE . . . . . . . . . . . . . .O. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization delegate control over management duties customarily performed by or under the direct supervision of officers, directors or trustees, or key employees to a management company or other person? . . . . . . . . . . . . . . . . . . . . . . . Did the organization make any significant changes to its governing documents 3 4 since the prior Form 990 was filed? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Did the organization become aware during the year of a significant diversion of the organization's assets?. . . . . . . . . . . . . . . . . . . .SCHEDULE .............O ....................................... 6 Did the organization have members or stockholders?. . . . . .SEE 7 a Did the organization have members, stockholders, or other persons who had the power to elect or appoint one or more members of the governing body? . . SEE . . . . . . SCHEDULE . . . . . . . . . . . . . .O ............................................................ 8 2 No X 3 X 4 5 6 X X X 7a X b Are any governance decisions of the organization reserved to (or subject to approval by) members, SCH O stockholders, or other persons other than the governing body?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .SEE .................. 7b X Did the organization contemporaneously document the meetings held or written actions undertaken during the year by the following: SEE SCHEDULE O a The governing body?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Each committee with authority to act on behalf of the governing body? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8a 8b X X Is there any officer, director, trustee, or key employee listed in Part VII, Section A, who cannot be reached at the organization's mailing address? If 'Yes,' provide the names and addresses in Schedule O . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 9 X Section B. Policies (This Section B requests information about policies not required by the Internal Revenue Code.) Yes 10 a Did the organization have local chapters, branches, or affiliates?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b If 'Yes,' did the organization have written policies and procedures governing the activities of such chapters, affiliates, and branches to ensure their operations are consistent with the organization's exempt purposes? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 a Has the organization provided a complete copy of this Form 990 to all members of its governing body before filing the form? . . . . . . . . . . . . . . . . . . . . . . b Describe in Schedule O the process, if any, used by the organization to review this Form 990. SEE SCHEDULE O 12 a Did the organization have a written conflict of interest policy? If 'No,' go to line 13 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Were officers, directors, or trustees, and key employees required to disclose annually interests that could give rise to conflicts? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c Did the organization regularly and consistently monitor and enforce compliance with the policy? If 'Yes,' describe in Schedule O how this was done. . . . .SEE . . . . . .SCHEDULE . . . . . . . . . . . . . .O. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Did the organization have a written whistleblower policy?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Did the organization have a written document retention and destruction policy? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 Did the process for determining compensation of the following persons include a review and approval by independent persons, comparability data, and contemporaneous substantiation of the deliberation and decision? . . . . . . SCHEDULE . . . . . . . . . . . . . .O ........................ a The organization's CEO, Executive Director, or top management official . . SEE . . . . . . SCHEDULE . . . . . . . . . . . . . .O .......................................... b Other officers of key employees of the organization . . . SEE If 'Yes' to line 15a or 15b, describe the process in Schedule O. (See instructions.) 10 b 11 a X 12 a X 12 b X 12 c 13 14 X X X 15 a 15 b X X 16 a Did the organization invest in, contribute assets to, or participate in a joint venture or similar arrangement with a taxable entity during the year?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 a b If 'Yes,' did the organization follow a written policy or procedure requiring the organization to evaluate its participation in joint venture arrangements under applicable federal tax law, and taken steps to safeguard the organization's exempt status with respect to such arrangements?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 b No X 10 a X Section C. Disclosure CA 17 List the states with which a copy of this Form 990 is required to be filed G 18 Section 6104 requires an organization to make its Forms 1023 (or 1024 if applicable), 990, and 990-T (501(c)(3)s only) available for public inspection. Indicate how you make these available. Check all that apply. Other (explain in Schedule O) X Own website X Another's website X Upon request 19 Describe in Schedule O whether (and if so, how) the organization makes its governing documents, conflict of interest policy, and financial statements available to the public during the tax year. SEE SCHEDULE O State the name, physical address, and telephone number of the person who possesses the books and records of the organization: 20 G MICHAEL BAA LOWRY 233 A STREET, SUITE 500 SAN DIEGO CA 92101-4095 619-232-7636 TEEA0106L 07/02/13 Form 990 (2013) Page 7 SAN DIEGO OPERA ASSOCIATION 95-6044429 Part VII Compensation of Officers, Directors, Trustees, Key Employees, Highest Compensated Employees, and Independent Contractors Form 990 (2013) Check if Schedule O contains a response or note to any line in this Part VII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 1 a Complete this table for all persons required to be listed. Report compensation for the calendar year ending with or within the organization's tax year. ? List all of the organization's current officers, directors, trustees (whether individuals or organizations), regardless of amount of compensation. Enter -0- in columns (D), (E), and (F) if no compensation was paid. ? List all of the organization's current key employees, if any. See instructions for definition of 'key employee.' ? List the organization's five current highest compensated employees (other than an officer, director, trustee, or key employee) who received reportable compensation (Box 5 of Form W-2 and/or Box 7 of Form 1099-MISC) of more than $100,000 from the organization and any related organizations. ? List all of the organization's former officers, key employees, and highest compensated employees who received more than $100,000 of reportable compensation from the organization and any related organizations. ? List all of the organization's former directors or trustees that received, in the capacity as a former director or trustee of the organization, more than $10,000 of reportable compensation from the organization and any related organizations. List persons in the following order: individual trustees or directors; institutional trustees; officers; key employees; highest compensated employees; and former such persons. Check this box if neither the organization nor any related organization compensated any current officer, director, or trustee. (C) (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) (11) (12) (13) (14) BAA (A) (B) Name and Title Average hours per week (list any hours for related organizations below dotted line) CAROL LAZIER PRESIDENT COURTNEY ANN COYLE, ESQ EXEC. VP JAMES A. MERRITT, M.D. VP FINANCE FRANCES R. MARSHALL SECRETARY ROBERT B. HORSMAN MEMBER AT LARGE DAVID KLEINFELD MEMBER AT LARGE MOSES URBANO MEMBER AT LARGE JOE WATKINS MEMBER AT LARGE DAVID BRENNER, M.D. DIRECTOR ANN IRWIN DIRECTOR NATHAN FLETCHER DIRECTOR JOHN F. IPPOLITO DIRECTOR SARAH B. MARSH-REBELO DIRECTOR TERESA FISCHLOWITZ DIRECTOR 20 0 5 0 5 0 5 0 5 0 5 0 5 0 5 0 2 0 2 0 2 0 2 0 2 0 2 0 Position (do not check more than one box, unless person is both an officer and a director/trustee) (D) Reportable compensation from the organization (W-2/1099-MISC) (E) (F) Reportable compensation from related organizations (W-2/1099-MISC) Estimated amount of other compensation from the organization and related organizations X X 0. 0. 0. X X 0. 0. 0. X X 0. 0. 0. X X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. TEEA0107L 07/08/13 Form 990 (2013) Page 8 SAN DIEGO OPERA ASSOCIATION 95-6044429 Part VII Section A. Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees (continued) Form 990 (2013) (B) (A) Name and title (15) (16) (17) (18) (19) (20) (21) (22) (23) (24) (25) Average hours per week (list any hours for related organiza - tions below dotted line) MATTHEW LEIVO DIRECTOR GLORIA RASMUSSEN DIRECTOR ALEX LUKIANOV DIRECTOR ANITA NORTON DIRECTOR MARGARET JACKSON DIRECTOR ZANDRA RHODES DIRECTOR LINDA SPUCK DIRECTOR ANTHONY S. THORNLEY DIRECTOR KAREN S. COHN PRESIDENT KAREN SEDGWICK-TYLER DIRECTOR CLAIRE REISS DIRECTOR 2 0 2 0 2 0 2 0 2 0 2 0 2 0 2 0 1 0 1 0 1 0 (C) Position (do not check more than one box, unless person is both an officer and a director/trustee) (D) (E) (F) Reportable compensation from the organization (W-2/1099-MISC) Reportable compensation from related organizations (W-2/1099-MISC) Estimated amount of other compensation from the organization and related organizations X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X X 1 b Sub-total. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G 0. 0. 0. c Total from continuation sheets to Part VII, Section A . . . . . . . . . . . . . . . . . . . . . . . G 1,650,846. 0. 90,325. d Total (add lines 1b and 1c) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G 1,650,846. 0. 90,325. 2 Total number of individuals (including but not limited to those listed above) who received more than $100,000 of reportable compensation from the organization G 14 Yes 3 Did the organization list any former officer, director, or trustee, key employee, or highest compensated employee on line 1a? If 'Yes,' complete Schedule J for such individual. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 For any individual listed on line 1a, is the sum of reportable compensation and other compensation from the organization and related organizations greater than $150,000? If 'Yes' complete Schedule J for such individual. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 5 Did any person listed on line 1a receive or accrue compensation from any unrelated organization or individual for services rendered to the organization? If 'Yes,' complete Schedule J for such person. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 X X Section B. Independent Contractors 1 BAA X Complete this table for your five highest compensated independent contractors that received more than $100,000 of compensation from the organization. Report compensation for the calendar year ending with or within the organization's tax year. (A) Name and business address 2 No (B) Description of services (C) Compensation Total number of independent contractors (including but not limited to those listed above) who received more than $100,000 of compensation from the organization G 0 TEEA0108L 11/11/13 Form 990 (2013) OMB No. 1545-0047 Form 990 Continuation Sheet for Form 990 2013 Department of the Treasury Internal Revenue Service Name of the Organization Employler Identification number SAN DIEGO OPERA ASSOCIATION Part VII Continuation: Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 95-6044429 (A) Name and Title IRIS LYNN STRAUSS DIRECTOR LORI WALTON DIRECTOR SHERYL WHITE DIRECTOR M. FAYE WILSON DIRECTOR MARSHA A. CHANDLER, PHD DIRECTOR RAFFAELLA BELANICH DIRECTOR LEE CLARK DIRECTOR HARRY COOPER DIRECTOR OLIVIA FARRELL DIRECTOR CHERYL A. FISHER, ESQ DIRECTOR ABEER HAGE DIRECTOR HARRY F. HIXSON, JR DIRECTOR JULIE HUSTON DIRECTOR JEANNE JONES DIRECTOR LYNDA KERR DIRECTOR IAN LEISEGANG DIRECTOR JEFFREY LIPINSKY DIRECTOR MARY KEOUGH LYMAN DIRECTOR MARY E. LYONS, PHD DIRECTOR TOM MELODY DIRECTOR KARN HASSET MEYER DIRECTOR (B) (C) (D) Position (check all that apply) Average hours per week (list any hours for related organizations below dotted line) 1 0 1 0 1 0 1 0 1 0 1 0 1 0 1 0 1 0 1 0 1 0 1 0 1 0 1 0 1 0 1 0 1 0 1 0 1 0 1 0 1 0 Reportable compensation from the organization (W-2/1099-MISC) (E) (F) Reportable compensation from related organizations (W-2/1099-MISC) Estimated amount of other compensation from the organization and related organizations X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. Form 990 Cont 2013 TEEA4301L 09/23/13 OMB No. 1545-0047 Form 990 Continuation Sheet for Form 990 2013 Department of the Treasury Internal Revenue Service Name of the Organization Employler Identification number SAN DIEGO OPERA ASSOCIATION Part VII Continuation: Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees 95-6044429 (A) Name and Title TERESA NORTON DIRECTOR LUIS A. NUNEZ DIRECTOR ANNE OTTERSON DIRECTOR TIM RAFALOVICH DIRECTOR JEREMIAH B. ROBINS DIRECTOR COLETTE CARSON ROYSTON DIRECTOR ELLEN SCRIPPS DIRECTOR PAM SLATER-PRICE DIRECTOR HARRY SUH VP, FINANCE DEBBIE TURNER DIRECTOR DANITZA VILLANUEVA DIRECTOR JENNIFER GREENFIELD VICE PRESIDENT KEITH FISHER COO MICHAEL LOWRY CFO IAN CAMPBELL GEN&ART DIR,CEO JOSE CEPEDA CTO NICOLAS REVELES DIR OF EDUC & OUT ANN SPIRA CAMPBELL ED, DEV & MKTG RISE WALTER DIR, AUDIENCE DEV JAMES FORBES DIRECTOR, INDIV (B) (C) (D) Position (check all that apply) Average hours per week (list any hours for related organizations below dotted line) 1 0 1 0 1 0 1 0 1 0 1 0 1 0 1 0 1 0 1 0 1 0 1 0 40 0 40 0 40 0 40 0 40 0 40 0 40 0 40 0 Reportable compensation from the organization (W-2/1099-MISC) (E) (F) Reportable compensation from related organizations (W-2/1099-MISC) Estimated amount of other compensation from the organization and related organizations X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 0. 0. 0. X 190,613. 0. 5,937. X 152,509. 0. 5,889. X 479,500. 0. 22,655. X 123,037. 0. 5,924. X 120,212. 0. 12,146. X 304,470. 0. 12,137. X 163,737. 0. 12,812. X 116,768. 0. 12,825. X X X Form 990 Cont 2013 TEEA4301L 09/23/13 SAN DIEGO OPERA ASSOCIATION Part VIII Statement of Revenue 95-6044429 Form 990 (2013) Page 9 Check if Schedule O contains a response or note to any line in this Part VIII. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (A) Total revenue 1a b c d e Federated campaigns. . . . . . . . . . Membership dues . . . . . . . . . . . . . Fundraising events. . . . . . . . . . . . Related organizations . . . . . . . . . Government grants (contributions). . . . . 1a 1b 1c 1d 1e (B) Related or exempt function revenue (C) Unrelated business revenue (D) Revenue excluded from tax under sections 512-514 367,397. 512,820. f All other contributions, gifts, grants, and similar amounts not included above. . . . 1f 7,197,334. g Noncash contributions included in lines 1a-1f: $ 129,547. h Total. Add lines 1a-1f. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G 8,077,551. Business Code 2 a TICKET SALES 711190 b SHOP PRODUCTION/THEATER 711190 c HANDLING FEES, MISC 711190 d RENTAL SETS TO THEATERS 711190 e f All other program service revenue. . . . g Total. Add lines 2a-2f. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G 4 5 Investment income (including dividends, interest and other similar amounts). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G Income from investment of tax-exempt bond proceeds... G . Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G 6a b c d Gross rents. . . . . . . . . . Less: rental expenses Rental income or (loss). . . . Net rental income or (loss). . . . . . . . . . . . . . . . . . . . . . . . . . . G 3 (i) Real 7 a Gross amount from sales of assets other than inventory.. (i) Securities 5,190,946. 99,352. 59,187. 42,444. 5,190,946. 99,352. 59,187. 42,444. 5,391,929. 257,674. 223,441. 25,819. 25,819. 34,233. (ii) Personal (ii) Other 48,000. b Less: cost or other basis and sales expenses. . . . . . . 22,181. c Gain or (loss). . . . . . . . 25,819. d Net gain or (loss) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G 8 a Gross income from fundraising events (not including .. $ 367,397. of contributions reported on line 1c). See Part IV, line 18 . . . . . . . . . . . . . . . . a 53,145. b Less: direct expenses . . . . . . . . . . . . . . b 227,727. c Net income or (loss) from fundraising events. . . . . . . . . . G -174,582. -174,582. 9 a Gross income from gaming activities. See Part IV, line 19 . . . . . . . . . . . . . . . . a b Less: direct expenses . . . . . . . . . . . . . . b c Net income or (loss) from gaming activities . . . . . . . . . . . G 10 a Gross sales of inventory, less returns and allowances . . . . . . . . . . . . . . . . . . . . a 382,122. b Less: cost of goods sold. . . . . . . . . . . . b 403,733. c Net income or (loss) from sales of inventory . . . . . . . . . . G Miscellaneous Revenue 11 a MISCELLANEOUS 711190 b c d All other revenue. . . . . . . . . . . . . . . . . . . e Total. Add lines 11a-11d. . . . . . . . . . . . . . . . . . . . . . . . . . . . . G 12 Total revenue. See instructions . . . . . . . . . . . . . . . . . . . . . . G BAA -21,611. -21,611. Business Code 18,033. 18,033. 18,033. 13,574,813. 5,659,222. TEEA0109L 07/08/13 -21,611. -140,349. Form 990 (2013) SAN DIEGO OPERA ASSOCIATION Statement of Functional Expenses 95-6044429 Form 990 (2013) Part IX Page 10 Section 501(c)(3) and 501(c)(4) organizations must complete all columns. All other organizations must complete column (A). Check if Schedule O contains a response or note to any line in this Part IX. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . X (A) (B) (C) (D) Do not include amounts reported on lines Total expenses Management and Fundraising Program service 6b, 7b, 8b, 9b, and 10b of Part VIII. expenses general expenses expenses 1 Grants and other assistance to governments and organizations in the United States. See Part IV, line 21 . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 Grants and other assistance to individuals in the United States. See Part IV, line 22 . . . . . . 3 Grants and other assistance to governments, organizations, and individuals outside the United States. See Part IV, lines 15 and 16. . 4 Benefits paid to or for members. . . . . . . . . . . . . 5 Compensation of current officers, directors, trustees, and key employees. . . . . . . . . . . . . . . . 1,125,259. 236,145. 889,114. 0. 6 Compensation 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. 7 Other salaries and wages. . . . . . . . . . . . . . . . . . . 6,044,408. 3,821,897. 870,195. 1,352,316. 8 Pension plan accruals and contributions (include section 401(k) and 403(b) employer contributions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 352,985. 202,183. 54,119. 96,683. 9 Other employee benefits . . . . . . . . . . . . . . . . . . . 470,479. 269,166. 115,739. 85,574. 10 Payroll taxes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 528,333. 331,727. 107,204. 89,402. 11 Fees for services (non-employees): a Management . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Legal. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 342,669. 342,669. c Accounting . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 23,000. 23,000. d Lobbying . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . e Professional fundraising services. See Part IV, line 17 . . . f Investment management fees. . . . . . . . . . . . . . . 9,903. 9,903. g Other. (If line 11g amt exceeds 10% of line 25, column 2,702,889. 2,665,551. 36,860. 478. (A) amount, list line 11g expenses on Schedule O).SCH ..... O 12 Advertising and promotion. . . . . . . . . . . . . . . . . . 871,951. 642,305. 20,618. 209,028. 13 Office expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . 143,734. 49,505. 76,513. 17,716. 14 Information technology . . . . . . . . . . . . . . . . . . . . . 104,469. 9,000. 95,469. 15 Royalties . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 16 Occupancy . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 672,351. 389,502. 189,862. 92,987. 17 Travel. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 352,102. 324,202. 20,407. 7,493. 18 Payments of travel or entertainment expenses for any federal, state, or local public officials . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 Conferences, conventions, and meetings . . . . 35,625. 3,105. 26,760. 5,760. 20 Interest. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21 Payments to affiliates . . . . . . . . . . . . . . . . . . . . . . 22 Depreciation, depletion, and amortization. . . . 185,184. 146,034. 42,964. -3,814. 23 Insurance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 90,264. 90,264. 24 Other expenses. Itemize expenses not covered above (List miscellaneous expenses in line 24e. If line 24e amount exceeds 10% of line 25, column (A) amount, list line 24e expenses on Schedule O.). . . . . . . . . . . . . . . . . . a b c d 25 OTHER EXPENSES THEATRE FACILITY FEES STUDENT TICKET VOUCHERS RENTAL SETS & SET BUILDING e All other expenses . . . . . . . . . . . . . . . . . . . . . . . . . Total functional expenses. Add lines 1 through 24e. . . . 26 BAA 760,280. 578,056. 236,106. 122,564. 41,973. 15,794,584. 736,753. 578,056. 236,106. 122,564. 18,000. 10,781,801. 23,527. 3,035,187. 23,973. 1,977,596. Joint costs. Complete this line only if the organization reported in column (B) joint costs from a combined educational campaign and fundraising solicitation. if following Check here G SOP 98-2 (ASC 958-720). . . . . . . . . . . . . . . . . . . TEEA0110L 11/08/13 Form 990 (2013) SAN DIEGO OPERA ASSOCIATION Balance Sheet 95-6044429 Form 990 (2013) Part X Page 11 Check if Schedule O contains a response or note to any line in this Part X . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (A) Beginning of year 1 2 3 4 A S S E T S Cash ' non-interest-bearing. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Savings and temporary cash investments. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Pledges and grants receivable, net. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Accounts receivable, net. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . O R F U N D B A L A N C E S 4 Loans and other receivables from current and former officers, directors, trustees, key employees, and highest compensated employees. Complete Part II of Schedule L . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 6 Loans and other receivables from other disqualified persons (as defined under section 4958(f)(1)), persons described in section 4958(c)(3)(B), and contributing employers and sponsoring organizations of section 501(c)(9) voluntary employees' beneficiary organizations (see instructions). Complete Part II of Schedule L. . . . . . Notes and loans receivable, net. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Inventories for sale or use . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Prepaid expenses and deferred charges . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 6 7 8 9 7 8 9 16 17 18 19 20 21 22 23 24 Total assets. Add lines 1 through 15 (must equal line 34). . . . . . . . . . . . . . . . . . . . . . . Accounts payable and accrued expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Grants payable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Deferred revenue. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Tax-exempt bond liabilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Escrow or custodial account liability. Complete Part IV of Schedule D. . . . . . . . . . . Loans and other payables to current and former officers, directors, trustees, key employees, highest compensated employees, and disqualified persons. Complete Part II of Schedule L. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Secured mortgages and notes payable to unrelated third parties . . . . . . . . . . . . . . . . Unsecured notes and loans payable to unrelated third parties . . . . . . . . . . . . . . . . . . . 94,222. 180,498. 1,245,240. 10 c 2,229,209. 11 5,601,250. 12 466,398. 19,752,420. 448,815. 3,046,639. 13 14 15 16 17 18 19 20 21 6,197,702. 19,732. 3,257,145. 532,460. 93,796. 155,810. 1,034,952. 5,899,403. 595,464. 17,786,464. 1,324,755. 1,936,569. 22 23 24 25 Other liabilities (including federal income tax, payables to related third parties, and other liabilities not included on lines 17-24). Complete Part X of Schedule D. 26 Total liabilities. Add lines 17 through 25 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 603,807. 25 4,099,261. 26 727,693. 3,989,017. 27 28 29 Organizations that follow SFAS 117 (ASC 958), check here G X and complete lines 27 through 29, and lines 33 and 34. Unrestricted net assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Temporarily restricted net assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Permanently restricted net assets . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,270,059. 27 8,179,293. 28 6,203,807. 29 1,272,603. 7,082,185. 5,442,659. 30 31 32 33 34 13,797,447. 17,786,464. N E T A S S E T S 1 2 3 5 10 a Land, buildings, and equipment: cost or other basis. Complete Part VI of Schedule D. . . . . . . . . . . . . . . . . . . . 10 a 3,951,591. b Less: accumulated depreciation. . . . . . . . . . . . . . . . . . . . 10 b 2,916,639. 11 Investments ' publicly traded securities. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Investments ' other securities. See Part IV, line 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 Investments ' program-related. See Part IV, line 11 . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Intangible assets. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 Other assets. See Part IV, line 11. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . L I A B I L I T I E S 1,543,454. 125,166. 7,155,929. 1,111,054. (B) End of year Organizations that do not follow SFAS 117 (ASC 958), check here G and complete lines 30 through 34. 30 31 32 33 34 Capital stock or trust principal, or current funds . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Paid-in or capital surplus, or land, building, or equipment fund . . . . . . . . . . . . . . . . . . Retained earnings, endowment, accumulated income, or other funds . . . . . . . . . . . . Total net assets or fund balances . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total liabilities and net assets/fund balances. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . BAA 15,653,159. 19,752,420. Form 990 (2013) TEEA0111L 07/08/13 SAN DIEGO OPERA ASSOCIATION Reconciliation of Net Assets 95-6044429 Form 990 (2013) Part XI Page 12 X 13,574,813. 15,794,584. -2,219,771. 15,653,159. 394,759. Check if Schedule O contains a response or note to any line in this Part XI. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total revenue (must equal Part VIII, column (A), line 12) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 3 4 Total expenses (must equal Part IX, column (A), line 25). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Revenue less expenses. Subtract line 2 from line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Net assets or fund balances at beginning of year (must equal Part X, line 33, column (A)). . . . . . . . . . . . . . . . . . 5 6 7 8 Net unrealized gains (losses) on investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Donated services and use of facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Investment expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Prior period adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 2 3 4 5 6 7 8 9 Other changes in net assets or fund balances (explain in Schedule O). . .SEE . . . . . .SCHEDULE . . . . . . . . . . . . .O ............... 9 -30,700. 10 Net assets or fund balances at end of year. Combine lines 3 through 9 (must equal Part X, line 33, column (B)) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 10 13,797,447. Part XII Financial Statements and Reporting Check if Schedule O contains a response or note to any line in this Part XII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes Accounting method used to prepare the Form 990: 1 Cash X Accrual If the organization changed its method of accounting from a prior year or checked 'Other,' explain in Schedule O. 2 a Were the organization's financial statements compiled or reviewed by an independent accountant? . . . . . . . . . . . . . . . . . . . . If 'Yes,' check a box below to indicate whether the financial statements for the year were compiled or reviewed on a separate basis, consolidated basis, or both: Separate basis Consolidated basis No Other X 2a Both consolidated and separate basis 2b X c If 'Yes' to line 2a or 2b, does the organization have a committee that assumes responsibility for oversight of the audit, review, or compilation of its financial statements and selection of an independent accountant?. . . . . . . . . . . . . . . . . . . . . . . . . 2c X If the organization changed either its oversight process or selection process during the tax year, explain in Schedule O. 3 a As a result of a federal award, was the organization required to undergo an audit or audits as set forth in the Single Audit Act and OMB Circular A-133? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a b Were the organization's financial statements audited by an independent accountant?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If 'Yes,' check a box below to indicate whether the financial statements for the year were audited on a separate basis, consolidated basis, or both: Consolidated basis Both consolidated and separate basis X Separate basis b If 'Yes,' did the organization undergo the required audit or audits? If the organization did not undergo the required audit or audits, explain why in Schedule O and describe any steps taken to undergo such audits . . . . . . . . . . . . . . . . . . . . . . . . . . . . BAA TEEA0112L 07/08/13 X 3b Form 990 (2013) Public Charity Status and Public Support SCHEDULE A (Form 990 or 990-EZ) Department of the Treasury Internal Revenue Service OMB No. 1545-0047 2013 Complete if the organization is a section 501(c)(3) organization or a section 4947(a)(1) nonexempt charitable trust. G Attach to Form 990 or Form 990-EZ. G Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990. Name of the organization Open to Public Inspection Employer identification number SAN DIEGO OPERA ASSOCIATION 95-6044429 Part I Reason for Public Charity Status (All organizations must complete this part.) See instructions. The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.) 1 2 A church, convention of churches or association of churches described in section 170(b)(1)(A)(i). A school described in section 170(b)(1)(A)(ii). (Attach Schedule E.) 3 4 A hospital or a cooperative hospital service organization described in section 170(b)(1)(A)(iii). A medical research organization operated in conjunction with a hospital described in section 170(b)(1)(A)(iii). Enter the hospital's name, city, and state: An organization operated for the benefit of a college or university owned or operated by a governmental unit described in section 170(b)(1)(A)(iv). (Complete Part II.) A federal, state, or local government or governmental unit described in section 170(b)(1)(A)(v). 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). (Complete Part II.) A community trust described in section 170(b)(1)(A)(vi). (Complete Part II.) 5 6 7 X 8 An organization that normally receives: (1) more than 33-1/3% of its support from contributions, membership fees, and gross receipts from activities related to its exempt functions ' subject to certain exceptions, and (2) no more than 33-1/3% of its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.) An organization organized and operated exclusively to test for public safety. See section 509(a)(4). An organization organized and operated exclusively for the benefit of, to perform the functions of, or carry out the purposes of one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). See section 509(a)(3). Check the box that describes the type of supporting organization and complete lines 11e through 11h. Type I Type II Type III ' Functionally integrated Type III ' Non-functionally integrated a b c d 9 10 11 e f g By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2). If the organization received a written determination from the IRS that is a Type I, Type II or Type III supporting organization, check this box . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons? Yes h (i) A person who directly or indirectly controls, either alone or together with persons described in (ii) and (iii) below, the governing body of the supported organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 g (i) (ii) A family member of a person described in (i) above?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 11 g (ii) (iii) A 35% controlled entity of a person described in (i) or (ii) above?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Provide the following information about the supported organization(s). 11 g (iii) (i) Name of supported organization (ii) EIN (iii) Type of organization (described on lines 1-9 above or IRC section (see instructions)) (v) Did you notify (iv) Is the the organization in organization in column (i) listed in column (i) of your support? your governing document? Yes No Yes No (vi) Is the organization in column (i) organized in the U.S.? Yes No (vii) Amount of monetary support No (A) (B) (C) (D) (E) Total BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. TEEA0401L 06/28/13 Schedule A (Form 990 or 990-EZ) 2013 SAN DIEGO OPERA ASSOCIATION 95-6044429 Part II Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) Page 2 Schedule A (Form 990 or 990-EZ) 2013 (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the organization failed to qualify under Part III. If the organization fails to qualify under the tests listed below, please complete Part III.) Section A. Public Support Calendar year (or fiscal year beginning in) G 1 Gifts, grants, contributions, and membership fees received. (Do not include any 'unusual grants.'). . . . . . . . 2 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf. . . . . . . . . . . . . . . . . . 3 The value of services or facilities furnished by a governmental unit to the organization without charge. . . . 4 5 Total. Add lines 1 through 3 . . . The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f). . . 6 (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total 7,965,959. 6,935,179. 5,453,055. 9,111,216. 8,077,551. 37,542,960. 0. 0. 7,965,959. 6,935,179. 5,453,055. 9,111,216. 8,077,551. 37,542,960. 5,541,942. Public support. Subtract line 5 from line 4 . . . . . . . . . . . . . . . . . . . 32,001,018. Section B. Total Support Calendar year (or fiscal year beginning in) G 7 Amounts from line 4 . . . . . . . . . . 8 Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources . . . . . . . . . . . . . . . Net income from unrelated business activities, whether or not the business is regularly carried on . . . . . . . . . . . . . . . . . . . . Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.). . SEE . . . . . . PART . . . . . . . .IV ...... 9 10 11 (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 7,965,959. 6,935,179. 5,453,055. 9,111,216. 8,077,551. 37,542,960. 280,879. 807,985. 488,771. 426,759. 257,674. 2,262,068. 0. 493,058. 4,782. 11,560. 14,377. 18,033. Total support. Add lines 7 through 10. . . . . . . . . . . . . . . . . . . . Gross receipts from related activities, etc (see instructions). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 (f) Total 12 541,810. 40,346,838. 28,762,014. First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 G Section C. Computation of Public Support Percentage 14 Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f)). . . . . . . . . . . . . . . . . . . . . . . . . . . 14 15 Public support percentage from 2012 Schedule A, Part II, line 14 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 15 79.31 % 81.55 % 16 a 33-1/3% support test ' 2013. If the organization did not check the box on line 13, and the line 14 is 33-1/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G X b 33-1/3% support test ' 2012. If the organization did not check a box on line 13 or 16a, and line 15 is 33-1/3% or more, check this box and stop here. The organization qualifies as a publicly supported organization. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G 17 a 10%-facts-and-circumstances test ' 2013. If the organization did not check a box on line 13, 16a, or 16b, and line 14 is 10% or more, and if the organization meets the 'facts-and-circumstances' test, check this box and stop here. Explain in Part IV how the organization meets the 'facts-and-circumstances' test. The organization qualifies as a publicly supported organization . . . . . . . . . . b 10%-facts-and-circumstances test ' 2012. If the organization did not check a box on line 13, 16a, 16b, or 17a, and line 15 is 10% or more, and if the organization meets the 'facts-and-circumstances' test, check this box and stop here. Explain in Part IV how the organization meets the 'facts-and-circumstances' test. The organization qualifies as a publicly supported organization. . . . . . . . . . . . . . 18 Private foundation. If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see instructions . . . BAA G G G Schedule A (Form 990 or 990-EZ) 2013 TEEA0402L 06/28/13 SAN DIEGO OPERA ASSOCIATION Support Schedule for Organizations Described in Section 509(a)(2) Schedule A (Form 990 or 990-EZ) 2013 Part III 95-6044429 Page 3 (Complete only if you checked the box on line 9 of Part I or if the organization failed to qualify under Part II. If the organization fails to qualify under the tests listed below, please complete Part II.) Section A. Public Support Calendar year (or fiscal yr beginning in) G 1 Gifts, grants, contributions and membership fees received. (Do not include any 'unusual grants.') . . . . . . . . . 2 Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose. . . . . . . . . . . 3 Gross receipts from activities that are not an unrelated trade or business under section 513 . 4 Tax revenues levied for the organization's benefit and either paid to or expended on its behalf. . . . . . . . . . . . . . . . . . . . . 5 The value of services or facilities furnished by a governmental unit to the organization without charge. . . . (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total (a) 2009 (b) 2010 (c) 2011 (d) 2012 (e) 2013 (f) Total 6 Total. Add lines 1 through 5 . . . 7 a Amounts included on lines 1, 2, and 3 received from disqualified persons. . . . . . . . . . . b Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. . . . . . . . . . . . . . . . . . . 8 c Add lines 7a and 7b. . . . . . . . . . . Public support (Subtract line 7c from line 6.) . . . . . . . . . . . . . . . Section B. Total Support Calendar year (or fiscal yr beginning in) G 9 Amounts from line 6 . . . . . . . . . . 10 a Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources . . . . . . . . . . . . . . . b Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. . . c Add lines 10a and 10b. . . . . . . . . 11 Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on . . . . . . . . . . . . . . . 12 Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.). . . . . . . . . . . . . . . . . . . . . . 13 Total Support. (Add Ins 9,10c, 11 and 12.) 14 First five years. If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a section 501(c)(3) organization, check this box and stop here . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G Section C. Computation of Public Support Percentage 15 16 Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f)). . . . . . . . . . . . . . . . . . . . . . . . . . . Public support percentage from 2012 Schedule A, Part III, line 15. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . % % 15 16 Section D. Computation of Investment Income Percentage 17 Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f)) . . . . . . . . . . . . . . . . . . . . 17 18 Investment income percentage from 2012 Schedule A, Part III, line 17 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 19 a 33-1/3% support tests ' 2013. If the organization did not check the box on line 14, and line 15 is more than 33-1/3%, and line 17 is not more than 33-1/3%, check this box and stop here. The organization qualifies as a publicly supported organization . . . . . . . . . . . b 33-1/3% support tests ' 2012. If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33-1/3%, and line 18 is not more than 33-1/3%, check this box and stop here. The organization qualifies as a publicly supported organization. . . . . 20 Private foundation. If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions. . . . . . . . . . . . . BAA TEEA0403L 06/28/13 % % G G G Schedule A (Form 990 or 990-EZ) 2013 SAN DIEGO OPERA ASSOCIATION 95-6044429 Supplemental Information. Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions). Schedule A (Form 990 or 990-EZ) 2013 Part IV Page 4 Schedule A (Form 990 or 990-EZ) 2013 BAA TEEA0404L 06/28/13 2013 SCHEDULE A, PART IV - SUPPLEMENTAL INFORMATION PAGE 5 CLIENT 03-118 SAN DIEGO OPERA ASSOCIATION 95-6044429 4/30/15 03:00PM PART II, LINE 10 - OTHER INCOME NATURE AND SOURCE OTHER INCOME 2013 $ TOTAL $ 18,033. $ 18,033. $ 2012 14,377. $ 14,377. $ 2011 11,560. $ 11,560. $ 2010 4,782. $ 4,782. $ 2009 493,058. 493,058. OMB No. 1545-0047 Schedule B (Form 990, 990-EZ, or 990-PF) Department of the Treasury Internal Revenue Service Schedule of Contributors G Attach to Form 990, Form 990-EZ, or Form 990-PF G Information about Schedule B (Form 990, 990-EZ, 990-PF) and its instructions is at www.irs.gov/form990. 2013 Name of the organization Employer identification number SAN DIEGO OPERA ASSOCIATION 95-6044429 Organization type (check one): Filers of: Form 990 or 990-EZ Section: X 501(c)( 3 ) (enter number) organization 4947(a)(1) nonexempt charitable trust not treated as a private foundation 527 political organization Form 990-PF 501(c)(3) exempt private foundation 4947(a)(1) nonexempt charitable trust treated as a private foundation 501(c)(3) taxable private foundation Check if your organization is covered by the General Rule or a Special Rule. Note. Only a section 501(c)(7), (8), or (10) organization can check boxes for both the General Rule and a Special Rule. See instructions. General Rule For an organization filing Form 990, 990-EZ, or 990-PF that received, during the year, $5,000 or more (in money or property) from any one contributor. (Complete Parts I and II.) Special Rules X For a section 501(c)(3) organization filing Form 990 or 990-EZ that met the 33-1/3% support test of the regulations under sections 509(a)(1) and 170(b)(1)(A)(vi) and received from any one contributor, during the year, a contribution of the greater of (1) $5,000 or (2) 2% of the amount on (i) Form 990, Part VIII, line 1h, or (ii) Form 990-EZ, line 1. Complete Parts I and II. For a section 501(c)(7), (8), or (10) organization filing Form 990 or 990-EZ that received from any one contributor, during the year, total contributions of more than $1,000 for use exclusively for religious, charitable, scientific, literary, or educational purposes, or the prevention of cruelty to children or animals. Complete Parts I, II, and III. For a section 501(c)(7), (8), or (10) organization filing Form 990 or 990-EZ that received from any one contributor, during the year, contributions for use exclusively for religious, charitable, etc, purposes, but these contributions did not total to more than $1,000. If this box is checked, enter here the total contributions that were received during the year for an exclusively religious, charitable, etc, purpose. Do not complete any of the parts unless the General Rule applies to this organization because it received nonexclusively religious, charitable, etc, contributions of $5,000 or more during the year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G $ Caution: An organization that is not covered by the General Rule and/or the Special Rules does not file Schedule B (Form 990, 990-EZ, or 990-PF) but it must answer 'No' on Part IV, line 2, of its Form 990; or check the box on line H of its Form 990-EZ or on its Form 990-PF, Part I, line 2, to certify that it does not meet the filing requirements of Schedule B (Form 990, 990-EZ, or 990-PF). BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990, 990EZ, or 990-PF. TEEA0701L 12/27/13 Schedule B (Form 990, 990-EZ, or 990-PF) (2013) SCHEDULE D (Form 990) Department of the Treasury Internal Revenue Service Name of the organization OMB No. 1545-0047 Supplemental Financial Statements G Complete if the organization answered 'Yes,' to Form 990, Part IV, lines 6, 7, 8, 9, 10, 11a, 11b, 11c, 11d, 11e, 11f, 12a, or 12b. G Attach to Form 990. G Information about Schedule D (Form 990) and its instructions is at www.irs.gov/form990. 2013 Open to Public Inspection Employer identification number SAN DIEGO OPERA ASSOCIATION 95-6044429 Organizations Maintaining Donor Advised Funds or Other Similar Funds or Accounts. Part I Complete if the organization answered 'Yes' to Form 990, Part IV, line 6. (a) Donor advised funds (b) Funds and other accounts 1 Total number at end of year . . . . . . . . . . . . . . . . 2 3 4 Aggregate contributions to (during year). . . . . Aggregate grants from (during year). . . . . . . . . Aggregate value at end of year . . . . . . . . . . . . . 5 Did the organization inform all donors and donor advisors in writing that the assets held in donor advised funds are the organization's property, subject to the organization's exclusive legal control? . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No 6 Did the organization inform all grantees, donors, and donor advisors in writing that grant funds can be used only for charitable purposes and not for the benefit of the donor or donor advisor, or for any other purpose conferring impermissible private benefit? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes No Part II 1 Conservation Easements. Complete if the organization answered 'Yes' to Form 990, Part IV, line 7. Purpose(s) of conservation easements held by the organization (check all that apply). Preservation of land for public use (e.g., recreation or education) Protection of natural habitat Preservation of open space 2 Preservation of an historically important land area Preservation of a certified historic structure Complete lines 2a through 2d if the organization held a qualified conservation contribution in the form of a conservation easement on the last day of the tax year. Held at the End of the Tax Year a Total number of conservation easements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 a b Total acreage restricted by conservation easements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 b c Number of conservation easements on a certified historic structure included in (a) . . . . . . . . . . . . . 2 c d Number of conservation easements included in (c) acquired after 8/17/06, and not on a historic structure listed in the National Register. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2 d 3 Number of conservation easements modified, transferred, released, extinguished, or terminated by the organization during the tax year G 4 Number of states where property subject to conservation easement is located G 5 6 Does the organization have a written policy regarding the periodic monitoring, inspection, handling of violations, and enforcement of the conservation easements it holds? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Staff and volunteer hours devoted to monitoring, inspecting, and enforcing conservation easements during the year G Yes No Yes No 7 Amount of expenses incurred in monitoring, inspecting, and enforcing conservation easements during the year G$ 8 Does each conservation easement reported on line 2(d) above satisfy the requirements of section 170(h)(4)(B)(i) and section 170(h)(4)(B)(ii)?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 9 In Part XIII, describe how the organization reports conservation easements in its revenue and expense statement, and balance sheet, and include, if applicable, the text of the footnote to the organization's financial statements that describes the organization's accounting for conservation easements. Part III Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets. Complete if the organization answered 'Yes' to Form 990, Part IV, line 8. 1 a If the organization elected, as permitted under SFAS 116 (ASC 958), not to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide, in Part XIII, the text of the footnote to its financial statements that describes these items. b If the organization elected, as permitted under SFAS 116 (ASC 958), to report in its revenue statement and balance sheet works of art, historical treasures, or other similar assets held for public exhibition, education, or research in furtherance of public service, provide the following amounts relating to these items: (i) Revenues included in Form 990, Part VIII, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G $ (ii) Assets included in Form 990, Part X. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G $ 2 If the organization received or held works of art, historical treasures, or other similar assets for financial gain, provide the following amounts required to be reported under SFAS 116 (ASC 958) relating to these items: a Revenues included in Form 990, Part VIII, line 1 . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G $ b Assets included in Form 990, Part X . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G $ BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990. TEEA3301L 10/02/13 Schedule D (Form 990) 2013 Page 2 SAN DIEGO OPERA ASSOCIATION 95-6044429 Part III Organizations Maintaining Collections of Art, Historical Treasures, or Other Similar Assets (continued) Schedule D (Form 990) 2013 3 Using the organization's acquisition, accession, and other records, check any of the following that are a significant use of its collection items (check all that apply): Public exhibition Loan or exchange programs a d Scholarly research Other b e Preservation for future generations c 4 5 Provide a description of the organization's collections and explain how they further the organization's exempt purpose in Part XIII. During the year, did the organization solicit or receive donations of art, historical treasures, or other similar assets to be sold to raise funds rather than to be maintained as part of the organization's collection? . . . . . . . . . . . . . . . . . . . . Yes No Part IV Escrow and Custodial Arrangements. Complete if the organization answered 'Yes' to Form 990, Part IV, line 9, or reported an amount on Form 990, Part X, line 21. 1 a Is the organization an agent, trustee, custodian, or other intermediary for contributions or other assets not included on Form 990, Part X? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b If 'Yes,' explain the arrangement in Part XIII and complete the following table: Yes No Amount c Beginning balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 c d Additions during the year. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 d e Distributions during the year . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 e f Ending balance . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 f 2 a Did the organization include an amount on Form 990, Part X, line 21?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes b If 'Yes,' explain the arrangement in Part XIII. Check here if the explantion has been provided in Part XIII. . . . . . . . . . . . . . . . . . . . . . . Part V No Endowment Funds. Complete if the organization answered 'Yes' to Form 990, Part IV, line 10. (a) Current year 1 a Beginning of year balance. . . . . . b Contributions . . . . . . . . . . . . . . . . . . 6,203,807. -1,066,576. (b) Prior year (c) Two years back 5,759,418. 111,702. 6,144,391. 37,266. c Net investment earnings, gains, 550,150. 591,017. -142,802. and losses. . . . . . . . . . . . . . . . . . . . . d Grants or scholarships . . . . . . . . . e Other expenditures for facilities 244,722. 258,330. 279,437. and programs. . . . . . . . . . . . . . . . . . f Administrative expenses. . . . . . . . g End of year balance. . . . . . . . . . . . 5,442,659. 6,203,807. 5,759,418. 2 Provide the estimated percentage of the current year end balance (line 1g, column (a)) held as: % a Board designated or quasi-endowment G % Permanent endowment G b 100.00 % c Temporarily restricted endowment G The percentages in lines 2a, 2b, and 2c should equal 100%. (d) Three years back (e) Four years back 7,192,650. 42,309. 6,934,463. 46,899. 1,383,238. 211,288. 2,473,806. 6,144,391. 7,192,650. 3 a Are there endowment funds not in the possession of the organization that are held and administered for the organization by: (i) unrelated organizations. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a(i) (ii) related organizations . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3a(ii) b If 'Yes' to 3a(ii), are the related organizations listed as required on Schedule R?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3b 4 Describe in Part XIII the intended uses of the organization's endowment funds. SEE PART XIII Yes No X X Part VI Land, Buildings, and Equipment. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11a. See Form 990, Part X, line 10. Description of property (a) Cost or other basis (investment) (b) Cost or other basis (other) 78,025. 200,000. 1,479,968. 1,634,947. 558,651. 1 a Land . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Buildings. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c Leasehold improvements. . . . . . . . . . . . . . . . . . . d Equipment. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (c) Accumulated depreciation 200,000. 752,700. 1,421,707. e Other . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 542,232. Total. Add lines 1a through 1e. (Column (d) must equal Form 990, Part X, column (B), line 10(c).) . . . . . . . . . . . . . . . . . . . G (d) Book value 78,025. 0. 727,268. 213,240. 16,419. 1,034,952. Schedule D (Form 990) 2013 BAA TEEA3302L 10/02/13 Page 3 SAN DIEGO OPERA ASSOCIATION 95-6044429 Part VII Investments ' Other Securities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11b. See Form 990, Part X, line 12. Schedule D (Form 990) 2013 (a) Description of security or category (including name of security) (b) Book value (c) Method of valuation: Cost or end-of-year market value (1) Financial derivatives . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (2) Closely-held equity interests. . . . . . . . . . . . . . . . . . . . . . . . . (3) Other POOLED INCOME FUND (A) CHARITABLE GIFT ANNUITIES (B) SAN DIEGO OPERA ENDOWMENT (C) (D) (E) TRUST SAN DIEGO FOUNDATION FUND CHARITABLE REMAINDER UNITRUSTS 239,390. 279,162. 3,650,038. 1,422,149. 308,664. END END END END END OF OF OF OF OF YEAR YEAR YEAR YEAR YEAR MARKET MARKET MARKET MARKET MARKET VALUE VALUE VALUE VALUE VALUE (F) (G) (H) (I) G 5,899,403. N/A Part VIII Investments ' Program Related. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11c. See Form 990, Part X, line 13. Total. (Column (b) must equal Form 990, Part X, column (B) line 12.) . . . (a) Description of investment type (b) Book value (c) Method of valuation: Cost or end-of-year market value (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) Total. (Column (b) must equal Form 990, Part X, column (B) line 13.). . . Part IX G Other Assets. N/A Complete if the organization answered 'Yes' to Form 990, Part IV, line 11d. See Form 990, Part X, line 15. (a) Description (b) Book value (1) (2) (3) (4) (5) (6) (7) (8) (9) (10) Total. (Column (b) must equal Form 990, Part X, column (B), line 15.) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G Part X Other Liabilities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 11e or 11f. See Form 990, Part X, line 25 (a) Description of liability (1) Federal income taxes (2) DEFICIENCY IN CGA (3) DEFINED CONTRIB POST RETIREMENT (4) POOLED INCOME FUND LIABILITY (5) (6) (7) (8) (9) (10) (11) (b) Book value 55,837. 595,464. 76,392. Total. (Column (b) must equal Form 990, Part X, column (B) line 25.) . . . . . . G 727,693. 2. Liability for uncertain tax positions. In Part XIII, provide the text of the footnote to the organization's financial statements that reports the organization's liability for uncertain tax positions under FIN 48 (ASC 740). Check here if the text of the footnote has been provided in Part XIII . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . .SEE . . . . . .PART . . . . . . . XIII ....... BAA TEEA3303L 10/02/13 X Schedule D (Form 990) 2013 Page 4 SAN DIEGO OPERA ASSOCIATION 95-6044429 Reconciliation of Revenue per Audited Financial Statements With Revenue per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a. 1 Total revenue, gains, and other support per audited financial statements . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1 14,098,021. Schedule D (Form 990) 2013 Part XI 2 Amounts included on line 1 but not on Form 990, Part VIII, line 12: a Net unrealized gains on investments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Donated services and use of facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c Recoveries of prior year grants. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . PART . . . . . . . .XIII ................................ d Other (Describe in Part XIII.). . . SEE 2a 2b 2c 2d 394,759. 404,650. -30,192. e Add lines 2a through 2d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Subtract line 2e from line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 4 Amounts included on Form 990, Part VIII, line 12, but not on line 1: a Investment expenses not included on Form 990, Part VIII, line 7b. . . . . . . . . . . . . . 4a 9,903. . . . . . .PART . . . . . . . XIII ................................ b Other (Describe in Part XIII.). . . .SEE 4b 236,106. 2e 3 769,217. 13,328,804. c Add lines 4a and 4b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Total revenue. Add lines 3 and 4c. (This must equal Form 990, Part I, line 12.). . . . . . . . . . . . . . . . . . . . . . . . . . . . 4c 5 246,009. 13,574,813. 5 Part XII Reconciliation of Expenses per Audited Financial Statements With Expenses per Return. Complete if the organization answered 'Yes' to Form 990, Part IV, line 12a. 1 2 Total expenses and losses per audited financial statements. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amounts included on line 1 but not on Form 990, Part IX, line 25: a Donated services and use of facilities . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2a 435,350. b Prior year adjustments . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2b c Other losses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 2c . . . . . . PART . . . . . . . .XIII ................................ d Other (Describe in Part XIII.). . . SEE 2d -30,192. e Add lines 2a through 2d . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Subtract line 2e from line 1. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Amounts included on Form 990, Part IX, line 25, but not on line 1: a Investment expenses not included on Form 990, Part VIII, line 7b. . . . . . . . . . . . . . 4a 9,903. . . . . . .PART . . . . . . . XIII ................................ b Other (Describe in Part XIII.). . . .SEE 4b 236,106. c Add lines 4a and 4b. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Total expenses. Add lines 3 and 4c. (This must equal Form 990, Part I, line 18.). . . . . . . . . . . . . . . . . . . . . . . . . . . 3 4 1 15,953,733. 2e 3 405,158. 15,548,575. 4c 5 246,009. 15,794,584. Part XIII Supplemental Information. Provide the descriptions required for Part II, lines 3, 5, and 9; Part III, lines 1a and 4; Part IV, lines 1b and 2b; Part V, line 4; Part X, line 2; Part XI, lines 2d and 4b; and Part XII, lines 2d and 4b. Also complete this part to provide any additional information. PART V, LINE 4 - INTENDED USES OF ENDOWMENT FUND THE INTENDED USE OF THE SAN DIEGO OPERA'S ENDOWMENT FUNDS IS TO PROVIDE GENERAL SUPPORT. DURING THE FISCAL YEAR ENDED JUNE 30, 2014, THE PROVISION FOR UNCOLLECTIBLE PLEDGES WAS INCREASED $1,066,576 RELATED TO PERMANENTLY RESTRICTED PLEDGES. THIS DECREASE IN PERMANENTLY RESTRICTED NET ASSETS IS REPORTED AS A NEGATIVE CONTRIBUTION AMOUNT ON LINE 1B IN PART V. BAA Schedule D (Form 990) 2013 TEEA3304L 10/02/13 SAN DIEGO OPERA ASSOCIATION Part XIII Supplemental Information (continued) Schedule D (Form 990) 2013 95-6044429 Page 5 PART X - FIN 48 FOOTNOTE SAN DIEGO OPERA IS A PUBLIC CHARITY AND IS EXEMPT FROM INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE AND SECTION 23701(D) OF THE CALIFORNIA REVENUE AND TAXATION CODE EXCEPT ON NET INCOME DERIVED FROM UNRELATED BUSINESS ACTIVITIES. SAN DIEGO OPERA'S UNRELATED BUSINESS ACTIVITY DID NOT GENERATE TAXABLE INCOME AND NO TAX LIABILITY HAS BEEN RECORDED AT JUNE 30, 2014 AND 2013. SAN DIEGO OPERA BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS. SAN DIEGO OPERA IS NOT A PRIVATE FOUNDATION. SAN DIEGO OPERA'S RETURN OF ORGANIZATION EXEMPT FROM INCOME TAX AND EXEMPT ORGANIZATION BUSINESS INCOME TAX RETURNS FOR TAX FOR THE YEARS ENDED JUNE 30, 2014, 2013, AND 2012 ARE SUBJECT TO EXAMINATION BY INTERNAL REVENUE SERVICE AND STATE TAXING AUTHORITIES, GENERALLY THE THREE TO FOUR YEARS AFTER THE RETURNS WERE FILED. BAA TEEA3305L 07/01/13 Schedule D (Form 990) 2013 2013 CLIENT 03-118 SCHEDULE D, PART XIII - SUPPLEMENTAL INFORMATION PAGE 4 SAN DIEGO OPERA ASSOCIATION 4/30/15 95-6044429 03:00PM SCHEDULE D, PART XI, LINE 2D OTHER REVENUE INCLUDED IN F/S BUT NOT INCLUDED ON FORM 990 RENTAL SETS & SET BUILDING EXPENSES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ TOTAL $ -30,192. -30,192. SCHEDULE D, PART XI, LINE 4B OTHER REVENUE INCLUDED ON FORM 990 BUT NOT INCLUDED IN F/S STUDENT TICKET VOUCHERS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ TOTAL $ 236,106. 236,106. SCHEDULE D, PART XII, LINE 2D OTHER EXPENSES AND LOSSES PER AUDITED F/S RENTAL SETS & SET BUILDING EXPENSES . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ TOTAL $ -30,192. -30,192. SCHEDULE D, PART XII, LINE 4B OTHER EXPENSES INCLUDED ON FORM 990 BUT NOT INCLUDED IN F/S STUDENT TICKET VOUCHERS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ TOTAL $ 236,106. 236,106. Supplemental Information Regarding Fundraising or Gaming Activities SCHEDULE G (Form 990 or 990-EZ) Department of the Treasury Internal Revenue Service OMB No. 1545-0047 Complete if the organization answered 'Yes' to Form 990, Part IV, lines 17, 18, or 19, or if the organization entered more than $15,000 on Form 990-EZ, line 6a. G Attach to Form 990 or Form 990-EZ. G See separate instructions. G Information about Schedule G (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990. 2013 Open to Public Inspection Name of the organization Employer identification number SAN DIEGO OPERA ASSOCIATION 95-6044429 Fundraising Activities. Complete if the organization answered 'Yes' to Form 990, Part IV, line 17. Form 990-EZ filers are not required to complete this part. 1 Indicate whether the organization raised funds through any of the following activities. Check all that apply. Mail solicitations Solicitation of non-government grants a e Part I b Internet and email solicitations f Solicitation of government grants c Phone solicitations g Special fundraising events d In-person solicitations 2 a Did the organization have a written or oral agreement with any individual (including officers, directors, trustees or key employees listed in Form 990, Part VII) or entity in connection with professional fundraising services? . . . . . . . . . . . . . . . . . b If 'Yes,' list the ten highest paid individuals or entities (fundraisers) pursuant to agreements under which the fundraiser is to be compensated at least $5,000 by the organization. (i) Name and address of individual or entity (fundraiser) (ii) Activity (iii) Did fundraiser have custody or control of contributions? Yes (iv) Gross receipts from activity (v) Amount paid to (or retained by) fundraiser listed in column (i) Yes X No (vi) Amount paid to (or retained by) organization No 1 2 3 4 5 6 7 8 9 10 Total . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G 3 List all states in which the organization is registered or licensed to solicit contributions or has been notified it is exempt from registration or licensing. BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. TEEA3701L 06/26/13 0. Schedule G (Form 990 or 990-EZ) 2013 Page 2 SAN DIEGO OPERA ASSOCIATION 95-6044429 Part II Fundraising Events. Complete if the organization answered 'Yes' to Form 990, Part IV, line 18, or reported more than $15,000 of fundraising event contributions and gross income on Form 990-EZ, lines 1 and 6b. List events with gross receipts greater than $5,000. Schedule G (Form 990 or 990-EZ) 2013 (a) Event #1 R E V E N U E D I R E C T E X P E N S E S (b) Event #2 (d) Total events (add column (a) through column (c)) (c) Other events OPENING NIGHT OTHER FUNDRAIS NONE (event type) (event type) (total number) 1 Gross receipts . . . . . . . . . . . . . . . . . . . . . . . . 385,985. 34,557. 420,542. 2 Less: Charitable contributions. . . . . . . . . . 352,985. 14,412. 367,397. 3 Gross income (line 1 minus line 2) . . . . . 33,000. 20,145. 53,145. 4 Cash prizes. . . . . . . . . . . . . . . . . . . . . . . . . . . 5 Noncash prizes . . . . . . . . . . . . . . . . . . . . . . . 6 Rent/facility costs . . . . . . . . . . . . . . . . . . . . . 12,615. 2,962. 15,577. 7 Food and beverages. . . . . . . . . . . . . . . . . . . 53,266. 14,334. 67,600. 8 Entertainment. . . . . . . . . . . . . . . . . . . . . . . . . 10,000. 360. 10,360. 9 Other direct expenses . . . . . . . . . . . . . . . . . 121,004. 13,186. 134,190. 227,727. -174,582. Part III Gaming. Complete if the organization answered 'Yes' to Form 990, Part IV, line 19, or reported more than $15,000 on Form 990-EZ, line 6a. 10 Direct expense summary. Add lines 4 through 9 in column (d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G 11 Net income summary. Subtract line 10 from line 3, column (d) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G D I R E C T E X P E N S E S (c) Other gaming 1 Gross revenue . . . . . . . . . . . . . . . . . . . . . . . . 2 Cash prizes. . . . . . . . . . . . . . . . . . . . . . . . . . . 3 Noncash prizes . . . . . . . . . . . . . . . . . . . . . . . 4 Rent/facility costs . . . . . . . . . . . . . . . . . . . . . 5 Other direct expenses . . . . . . . . . . . . . . . . . 6 Volunteer labor . . . . . . . . . . . . . . . . . . . . . . . 7 Direct expense summary. Add lines 2 through 5 in column (d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G 8 Net gaming income summary. Subtract line 7 from line 1, column (d). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . G Yes 9 (b) Pull tabs/Instant bingo/progressive bingo (a) Bingo R E V E N U E % No Yes No % Yes % No Enter the state(s) in which the organization operates gaming activities: a Is the organization licensed to operate gaming activities in each of these states? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b If 'No,' explain: 10 a Were any of the organization's gaming licenses revoked, suspended or terminated during the tax year? . . . . . . . . . . . . . b If 'Yes,' explain: BAA TEEA3702L 06/26/13 (d) Total gaming (add column (a) through column (c)) Yes No Yes No Schedule G (Form 990 or 990-EZ) 2013 Schedule G (Form 990 or 990-EZ) 2013 SAN DIEGO OPERA ASSOCIATION 95-6044429 11 Does the organization operate gaming activities with nonmembers?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Yes Is the organization a grantor, beneficiary or trustee of a trust or a member of a partnership or other entity formed to administer charitable gaming? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 12 Yes Indicate the percentage of gaming activity operated in: a The organization's facility. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 a b An outside facility. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 13 b 14 Enter the name and address of the person who prepares the organization's gaming/special events books and records: Page 3 No No 13 % % Name G Address G 15 a Does the organization have a contact with a third party from whom the organization receives gaming revenue? . . . . . . . and the amount b If 'Yes,' enter the amount of gaming revenue received by the organizationG $ of gaming revenue retained by the third party G $ . c If 'Yes,' enter name and address of the third party: Yes No Name G Address G Gaming manager information: 16 Name G Gaming manager compensation G $ Description of services provided G Director/officer Employee Independent contractor Mandatory distributions 17 a Is the organization required under state law to make charitable distributions from the gaming proceeds to retain the state gaming license? b Enter the amount of distributions required under state law to be distributed to other exempt organizations or spent in the organization's own exempt activities during the tax year G $ Part IV BAA Yes No Supplemental Information. Provide the explanations required by Part I, line 2b, columns (iii) and (v), and Part III, lines 9, 9b, 10b, 15b, 15c, 16, and 17b, as applicable. Also provide any additional information (see instructions). TEEA3703L 06/26/13 Schedule G (Form 990 or 990-EZ) 2013 Compensation Information SCHEDULE J (Form 990) Department of the Treasury Internal Revenue Service OMB No. 1545-0047 For certain Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees G Complete if the organization answered 'Yes' on Form 990, Part IV, line 23. G Attach to Form 990. G See separate instructions. G Information about Schedule J (Form 990) and its instructions is at www.irs.gov/form990. 2013 Open to Public Inspection Name of the organization Employer identification number SAN DIEGO OPERA ASSOCIATION Part I Questions Regarding Compensation 95-6044429 Yes No 1 a Check the appropriate box(es) if the organization provided any of the following to or for a person listed in Form 990, Part VII, Section A, line 1a. Complete Part III to provide any relevant information regarding these items. PART III First-class or charter travel Housing allowance or residence for personal use Travel for companions Payments for business use of personal residence X Tax indemnification and gross-up payments Discretionary spending account Health or social club dues or initiation fees Personal services (e.g., maid, chauffeur, chef) b If any of the boxes on line 1a are checked, did the organization follow a written policy regarding payment or reimbursement or provision of all of the expenses described above? If 'No,' complete Part III to explain . . . . . . . . . . . . . . . . 2 3 Did the organization require substantiation prior to reimbursing or allowing expenses incurred by all officers, directors, trustees, and officers, including the CEO/Executive Director, regarding the items checked in line 1a?. . . . . . . . . . . . . . . . . . . X 2 X 4a 4b 4c X Indicate which, if any, of the following the filing organization used to establish the compensation of the organization's CEO/Executive Director. Check all that apply. Do not check any boxes for methods used by a related organization to establish compensation of the CEO/Executive Director, but explain in Part III. X Compensation committee Independent compensation consultant X Form 990 of other organizations 4 1b X Written employment contract X Compensation survey or study X Approval by the board or compensation committee During the year, did any person listed in Form 990, Part VII, Section A, line 1a with respect to the filing organization or a related organization: a Receive a severance payment or change-of-control payment? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Participate in, or receive payment from, a supplemental nonqualified retirement plan? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . c Participate in, or receive payment from, an equity-based compensation arrangement?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . X X If 'Yes' to any of lines 4a-c, list the persons and provide the applicable amounts for each item in Part III. Only section 501(c)(3) and 501(c)(4) organizations must complete lines 5-9. 5 For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the revenues of: a The organization?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Any related organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If 'Yes' to line 5a or 5b, describe in Part III. 6 5b X X 6a 6b X X 5a For persons listed in Form 990, Part VII, Section A, line 1a, did the organization pay or accrue any compensation contingent on the net earnings of: a The organization?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b Any related organization? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . If 'Yes' to line 6a or 6b, describe in Part III. 7 For persons listed in Form 990, Part VII, Section A, line 1a, did the organization provide any non-fixed payments not described in lines 5 and 6? If 'Yes,' describe in Part III. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 7 X 8 Were any amounts reported in Form 990, Part VII, paid or accrued pursuant to a contract that was subject to the initial contract exception described in Regulations section 53.4958-4(a)(3)? If 'Yes,' describe in Part III . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 8 X 9 If 'Yes' to line 8, did the organization also follow the rebuttable presumption procedure described in Regulations section 53.4958-6(c)? . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990. TEEA4101L 07/08/13 9 Schedule J (Form 990) 2013 SAN DIEGO OPERA ASSOCIATION 95-6044429 Part II Officers, Directors, Trustees, Key Employees, and Highest Compensated Employees. Use duplicate copies if additional space is needed. Schedule J (Form 990) 2013 Page 2 For each individual whose compensation must be reported in Schedule J, report compensation from the organization on row (i) and from related organizations, described in the instructions on row (ii). Do not list any individuals that are not listed on Form 990, Part VII. Note. The sum of columns (B)(i)-(iii) for each listed individual must equal the total amount of Form 990, Part VII, Section A, line 1a, applicable columns (D) and (E) amounts for that individual. (B) Breakdown of W-2 and/or 1099-MISC compensation (A) Name and Title 1 2 3 4 5 KEITH FISHER COO MICHAEL LOWRY CFO IAN CAMPBELL GEN&ART DIR,CEO ANN SPIRA CAMPBELL ED, DEV & MKTG RISE WALTER DIR, AUDIENCE DEV 6 7 8 9 10 11 12 13 14 15 16 BAA (i) Base compensation (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (i) (ii) (ii) Bonus and incentive compensation 190,613. 0. 152,509. 0. 479,500. 0. 304,470. 0. 163,737. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. TEEA4102L (C) Retirement and other deferred compensation (iii) Other reportable compensation 07/08/13 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. (D) Nontaxable benefits 5,937. 0. 5,889. 0. 22,655. 0. 12,137. 0. 12,812. 0. (F) Compensation (E) Total of reported as columns(B)(i)-(D) deferred in prior Form 990 196,550. 0. 158,398. 0. 502,155. 0. 316,607. 0. 176,549. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. 0. Schedule J (Form 990) 2013 SAN DIEGO OPERA ASSOCIATION Supplemental Information 95-6044429 Schedule J (Form 990) 2013 Part III Page 3 Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, for Part II. Also complete this part for any additional information. PART 1, LINE 1A - RELEVANT INFORMATION REGARDING COMPENSATION BENEFITS WAGES ARE GROSSED UP TO INCLUDE THE TAX IMPLICATIONS OF NON-CASH BENEFITS PROVIDED TO CERTAIN EMPLOYEES. PART III - ADDITIONAL INFORMATION ON MAY 15TH, 2014, SAN DIEGO OPERA AND IAN CAMPBELL AGREED TO END THEIR EMPLOYMENT RELATIONSHIP WITH EACH OTHER AND ENTERED INTO AN INTERIM AGREEMENT TO MEDIATE THE CONCLUSION OF HIS EMPLOYMENT AGREEMENT AND ANY ANCILLARY RETIREMENT AND BENEFIT PLANS. AS PART OF THIS INTERIM AGREEMENT, SAN DIEGO OPERA ASSOCIATION AGREED TO MAKE AN ANNUAL LIFE INSURANCE PREMIUM PAYMENT IN THE AMOUNT OF $7,093 WHICH WAS DUE ON MAY 13, 2014. THIS WAS ONE OF TWO LIFE INSURANCE POLICIES FOR MR. CAMPBELL WHICH WERE BEING PAID FOR BY SAN DIEGO OPERA IN ACCORDANCE WITH HIS EMPLOYMENT CONTRACT. EFFECTIVE JULY 25, 2014, SAN DIEGO OPERA AND IAN CAMPBELL ENTERED INTO A SETTLEMENT AGREEMENT AND MUTUAL RELEASE OF ALL CLAIMS. THE TERMS OF THIS AGREEMENT INCLUDED A LUMP SUM PAYMENT IN THE GROSS AMOUNT OF $276,000, MAKING AVAILABLE TO MR. CAMPBELL TWO OPENING NIGHT SEATS FOR ALL EVENTS PUT ON BY SAN DIEGO OPERA FOR HIS LIFETIME AND MR. CAMPBELL WILL KEEP AND MAINTAIN AT HIS OWN EXPENSE ANY INSURANCE POLICIES ISSUED TO HIM WHILE EMPLOYED BY SAN DIEGO OPERA ASSOCIATION. DURING THE COURSE OF HIS EMPLOYMENT, MR. CAMPBELL PARTICIPATED IN THE COMPANY SPONSORED 403(B) RETIREMENT PLAN THAT IS AVAILABLE TO ALL FULL-TIME EMPLOYEES. DURING THE 2013-2014 FISCAL Schedule J (Form 990) 2013 BAA TEEA4103L 07/08/13 SAN DIEGO OPERA ASSOCIATION Supplemental Information 95-6044429 Schedule J (Form 990) 2013 Part III Page 3 Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, for Part II. Also complete this part for any additional information. PART III - ADDITIONAL INFORMATION (CONTINUED) YEAR, AND IN PREVIOUS YEARS, MR. CAMPBELL RECEIVED MATCHING CONTRIBUTIONS AS DEFINED IN THE PLAN. THIS SETTLEMENT AGREEMENT DID NOT IMPACT MR. CAMPBELL’S 403(B) PLAN ACCOUNT. ON MAY 15TH, 2014, SAN DIEGO OPERA AND ANN SPIRA CAMPBELL AGREED TO END THEIR EMPLOYMENT RELATIONSHIP WITH EACH OTHER AND ENTERED INTO AN INTERIM AGREEMENT TO MEDIATE THE CONCLUSION OF HER EMPLOYMENT AGREEMENT AND ANY ANCILLARY RETIREMENT AND BENEFIT PLANS. AS PART OF THIS INTERIM AGREEMENT, SAN DIEGO OPERA ASSOCIATION AGREED TO PAY OUT ACCRUED VACATION TIME IN THE AMOUNT OF $17,823.36 AND TO RELINQUISH ANY CLAIM OF RIGHT TO FUNDS IT HELD IN TRUST PURSUANT TO A SUPPLEMENTAL EXECUTIVE RETIREMENT PLAN (SERP) IN WHICH MS. CAMPBELL WAS THE SOLE PARTICIPANT. THE SERP WAS ESTABLISHED IN 2006 AND REQUIRED ANNUAL EMPLOYER CONTRIBUTIONS BASED ON A PERCENTAGE OF MS. CAMPBELL’S COMPENSATION. EFFECTIVE JULY 5, 2014, SAN DIEGO OPERA AND ANN SPIRA CAMPBELL ENTERED INTO A SETTLEMENT AGREEMENT AND MUTUAL RELEASE OF ALL CLAIMS. THE TERMS OF THIS AGREEMENT INCLUDED A LUMP SUM PAYMENT IN THE GROSS AMOUNT OF $200,000, RELEASING THE ACCUMULATED FUNDS HELD IN THE SERP TO MS. CAMPBELL (FAIR MARKET VALUE AS OF THE RELEASE DATE WAS $594,697.84) AND MAKING AVAILABLE TO MS. CAMPBELL TWO OPENING NIGHT SEATS FOR ALL EVENTS PUT ON BY SAN DIEGO OPERA FOR HER Schedule J (Form 990) 2013 BAA TEEA4103L 07/08/13 SAN DIEGO OPERA ASSOCIATION Supplemental Information 95-6044429 Schedule J (Form 990) 2013 Part III Page 3 Provide the information, explanation, or descriptions required for Part I, lines 1a, 1b, 3, 4a, 4b, 4c, 5a, 5b, 6a, 6b, 7, and 8, for Part II. Also complete this part for any additional information. PART III - ADDITIONAL INFORMATION (CONTINUED) LIFETIME. DURING THE COURSE OF HER EMPLOYMENT, MS. CAMPBELL PARTICIPATED IN THE COMPANY SPONSORED 403(B) RETIREMENT PLAN THAT IS AVAILABLE TO ALL FULL-TIME EMPLOYEES. DURING THE 2013-2014 FISCAL YEAR, AND IN PREVIOUS YEARS, MS. CAMPBELL RECEIVED MATCHING CONTRIBUTIONS AS DEFINED IN THE PLAN. THIS SETTLEMENT AGREEMENT DID NOT IMPACT MS. CAMPBELL’S 403(B) PLAN ACCOUNT. THE MONETARY PORTIONS OF THESE SEVERANCE PAYMENTS WERE MADE IN JULY 2014, AFTER THE END OF THE FISCAL YEAR TO WHICH THIS RETURN RELATES. HOWEVER, BECAUSE THE SAN DIEGO OPERA USES THE ACCRUAL METHOD OF ACCOUNTING, THE AMOUNTS WERE INCLUDED IN THE STATEMENT OF FUNCTIONAL EXPENSES (PAGE 10 OF FORM 990, PART IX). Schedule J (Form 990) 2013 BAA TEEA4103L 07/08/13 SCHEDULE M (Form 990) Department of the Treasury Internal Revenue Service OMB No. 1545-0047 Noncash Contributions 2013 G Complete if the organizations answered 'Yes' on Form 990, Part IV, lines 29 or 30. G Attach to Form 990. G Information about Schedule M (Form 990) and its instructions is at www.irs.gov/form990. Open To Public Inspection Name of the organization Employer identification number SAN DIEGO OPERA ASSOCIATION Part I Types of Property 95-6044429 (a) Check if applicable 1 2 3 4 5 6 7 8 9 10 11 12 (b) Number of contributions or items contributed (c) (d) Noncash contribution Method of determining amounts reported noncash contribution amounts on Form 990, Part VIII, line 1g Art ' Works of art . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Art ' Historical treasures. . . . . . . . . . . . . . . . . . . . . . . Art ' Fractional interests. . . . . . . . . . . . . . . . . . . . . . . Books and publications. . . . . . . . . . . . . . . . . . . . . . . . . Clothing and household goods . . . . . . . . . . . . . . . . . . Cars and other vehicles . . . . . . . . . . . . . . . . . . . . . . . . Boats and planes . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Intellectual property. . . . . . . . . . . . . . . . . . . . . . . . . . . . Securities ' Publicly traded . . . . . . . . . . . . . . . . . . . . Securities ' Closely held stock . . . . . . . . . . . . . . . . . Securities ' Partnership, LLC, or trust interests. . Securities ' Miscellaneous . . . . . . . . . . . . . . . . . . . . . 13 Qualified conservation contribution ' Historic structures. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 14 Qualified conservation contribution ' Other. . . . . . 15 Real estate ' Residential. . . . . . . . . . . . . . . . . . . . . . . 16 Real estate ' Commercial. . . . . . . . . . . . . . . . . . . . . . 17 Real estate ' Other. . . . . . . . . . . . . . . . . . . . . . . . . . . . 18 Collectibles. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 19 20 21 22 23 24 25 26 27 28 Food inventory. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Drugs and medical supplies. . . . . . . . . . . . . . . . . . . . . Taxidermy. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Historical artifacts. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Scientific specimens . . . . . . . . . . . . . . . . . . . . . . . . . . . Archeological artifacts. . . . . . . . . . . . . . . . . . . . . . . . . . ). . . . Other G (SEE PART II ). . . . Other G ( ). . . . Other G ( ). . . . OtherG ( 29 Number of Forms 8283 received by the organization during the tax year for contributions for which the organization completed Form 8283, Part IV, Donee Acknowledgement. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 29 Yes 30a During the year, did the organization receive by contribution any property reported in Part I, lines 1-28, that it must hold for at least three years from the date of the initial contribution, and which is not required to be used for exempt purposes for the entire holding period?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . b If 'Yes,' describe the arrangement in Part II. 31 Does the organization have a gift acceptance policy that requires the review of any non-standard contributions? . . . . 30 a X 31 X 32a Does the organization hire or use third parties or related organizations to solicit, process, or sell noncash contributions?. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 32 a b If 'Yes,' describe in Part II. 33 If the organization did not report an amount in column (c) for a type of property for which column (a) is checked, describe in Part II. BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990. TEEA4601L 09/06/13 No X Schedule M (Form 990) 2013 Page 2 SAN DIEGO OPERA ASSOCIATION 95-6044429 Part II Supplemental Information. Provide the information required by Part I, lines 30b, 32b, and 33, and whether the organization is reporting in Part I, column (b), the number of contributions, the number of items received, or a combination of both. Also complete this part for any additional information. Schedule M (Form 990) 2013 BAA TEEA4602L 06/27/13 Schedule M (Form 990) 2013 2013 SCHEDULE M, PART II - SUPPLEMENTAL INFORMATION CLIENT 03-118 SAN DIEGO OPERA ASSOCIATION 4/30/15 PAGE 3 95-6044429 03:00PM SCH M, PART I, LINES 25-28 OTHER NON-CASH CONTRIBUTIONS DESCRIPTION EVENT HOSTING PARKING AIR TRAVEL WINE FRAMES AND GIFTS HOSTED EVENT AIRLINE TICKETS APPL? X X X X X X NUMBER OF CONTR. 1 1 1 1 1 1 1 REVENUE ON FORM 990, PART VIII $ 25,000. 48,770. 18,000. 13,812. 9,573. 10,880. 3,512. METHOD OF DETER. REV. FMV FMV FMV FMV FMV FMV FMV SCHEDULE O (Form 990 or 990-EZ) Department of the Treasury Internal Revenue Service Supplemental Information to Form 990 or 990-EZ Complete to provide information for responses to specific questions on Form 990 or 990-EZ or to provide any additional information. G Attach to Form 990 or 990-EZ. G Information about Schedule O (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990. OMB No. 1545-0047 2013 Open to Public Inspection Name of the organization Employer identification number SAN DIEGO OPERA ASSOCIATION 95-6044429 FORM 990, PART III, LINE 1 - ORGANIZATION MISSION MISSION THE MISSION OF SAN DIEGO OPERA IS TO DELIVER EXCEPTIONAL VOCAL PERFORMANCES AND EXCITING, ACCESSIBLE PROGRAMS TO DIVERSE AUDIENCES, FOCUSING ON COMMUNITY ENGAGEMENT AND THE TRANSFORMATIVE POWER OF LIVE PERFORMANCE. VISION THE SAN DIEGO OPERA WILL BE RECOGNIZED INTERNATIONALLY AS A LEADING EXAMPLE OF ADAPTABILITY, INNOVATION AND SUSTAINABILITY IN THE OPERATIC ARTS, PROMOTING DIVERSIFIED PROGRAMMING AND UNIQUE PERFORMANCE VENUES WITH WORLD-CLASS AND EMERGING TALENT. FORM 990, PART VI, LINE 2 - BUSINESS OR FAMILY RELATIONSHIP OF OFFICERS, DIRECTORS, ETC. IAN CAMPBELL (WHO SERVED AS GENERAL DIRECTOR AND ARTISTIC DIRECTOR, CEO) AND ANN SPIRA CAMPBELL (WHO SERVED AS DEPUTY GENERAL DIRECTOR) HAVE A FAMILY RELATIONSHIP. THE EMPLOYMENT OF THESE TWO INDIVIDUALS WAS TERMINATED AS OF MAY 15, 2014, PRIOR TO THE END OF THE TAX YEAR TO WHICH THIS RETURN RELATES. CAROL LAZIER (WHO SERVES AS PRESIDENT OF THE BOARD OF DIRECTORS) AND JAMES A. MERRITT, M.D. (WHO SERVES ON THE BOARD AS VICE PRESIDENT, FINANCE)ARE HUSBAND AND WIFE. FORM 990, PART VI, LINE 6 - EXPLANATION OF CLASSES OF MEMBERS OR SHAREHOLDER DONATIONS OF $100 OR MORE QUALIFIES A DONOR FOR MEMBERSHIP WITH THE ORGANIZATION. FORM 990, PART VI, LINE 7A - HOW MEMBERS OR SHAREHOLDERS ELECT GOVERNING BODY MEMBERS VOTE FOR DIRECTORS PER THE ORGANIZATION BYLAWS. BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ. TEEA4901L 09/09/2013 Schedule O (Form 990 or 990-EZ) 2013 Page 2 Schedule O (Form 990 or 990-EZ) 2013 Name of the organization Employer identification number SAN DIEGO OPERA ASSOCIATION 95-6044429 FORM 990, PART VI, LINE 7B - DECISIONS OF GOVERNING BODY APPROVAL BY MEMBERS OR SHAREHOLDERS MEMBERS APPROVE CERTAIN DECISIONS OF THE GOVERNING BODY PER THE ORGANIZATION BYLAWS. FORM 990, PART VI, LINE 8 - EXPLANATION OF NO CONTEMPORANEOUSLY DOCUMENTATION OF MEETINGS ALL COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY PREPARED CONTEMPORANEOUS MINUTES, EXCEPT FOR THE COMPENSATION COMMITTEE WITH RESPECT TO ITS MEETINGS PRIOR TO MAY 2014. THE COMPENSATION COMMITTEE COMMUNICATED ITS DECISIONS TO THE STAFF OF THE ORGANIZATION IN WRITING, VIA E-MAIL. BEGINNING IN MAY 2014, HOWEVER, AND FOR ALL FUTURE FISCAL YEARS, THE COMPENSATION COMMITTEE AND EVERY OTHER COMMITTEE WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY HAS PREPARED, AND WILL PREPARE, CONTEMPORANEOUS WRITTEN RECORDS OF ITS MEETINGS AND DECISIONS. FORM 990, PART VI, LINE 11B - FORM 990 REVIEW PROCESS SAN DIEGO OPERA ASSOCIATION’S PROCESS TO REVIEW THE FORM 990 IS AS FOLLOWS: A. AFTER PREPARATION OF THE FORM 990 BY THE CFO AND THE AUDIT FIRM, A DRAFT IS DISTRIBUTED TO THE AUDIT COMMITTEE FOR REVIEW AND INPUT. THE AUDIT COMMITTEE, SELECTED BY THE NOMINATING COMMITTEE OF THE BOARD AND ELECTED EACH YEAR BY THE MEMBERSHIP, IS COMPRISED OF INDIVIDUALS WHOSE BUSINESS AND PROFESSIONAL BACKGROUNDS BRING APPROPRIATE EXPERTISE TO THIS PROCESS. THE ASSOCIATION’S VICE PRESIDENT OF FINANCE IS ALSO A NON-VOTING MEMBER OF THE AUDIT COMMITTEE. B. ONCE THE FORM 990 HAS BEEN REVIEWED AND APPROVED BY THE AUDIT COMMITTEE, IT IS THEN DISTRIBUTED ELECTRONICALLY TO EACH MEMBER OF THE ASSOCIATION’S BOARD OF DIRECTORS. THE FORM 990 IS PROVIDED TO THEM IN AMPLE TIME TO PERMIT THEIR REVIEW AND INPUT OF IT BEFORE THEY ARE ASKED TO VOTE ON IT. THE FORM 990 IS THEN PUT FORTH FOR APPROVAL BY A QUORUM OF THE BOARD OF DIRECTORS. C. SHOULD ANY REVISIONS BE NECESSARY, THE UPDATED DRAFT OF THE FORM 990 IS THEN BAA Schedule O (Form 990 or 990-EZ) 2013 TEEA4902L 07/08/13 Page 2 Schedule O (Form 990 or 990-EZ) 2013 Name of the organization Employer identification number SAN DIEGO OPERA ASSOCIATION 95-6044429 FORM 990, PART VI, LINE 11B - FORM 990 REVIEW PROCESS (CONTINUED) PROVIDED TO BOTH THE AUDIT COMMITTEE AND FULL BOARD FOR FINAL REVIEW. IT IS PROVIDED TO THEM IN AMPLE TIME TO PERMIT THEM TO REVIEW THE CHANGES, TO ASK QUESTIONS AND / OR MAKE FINAL SUGGESTIONS BEFORE IT IS SUBITTED TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, LINE 12C - EXPLANATION OF MONITORING AND ENFORCEMENT OF CONFLICTS THE ORGANIZATION MAINTAINS A CODE OF CONDUCT THAT INCLUDES, AMONG OTHER PROVISIONS, A CONFLICT OF INTEREST POLICY. THAT POLICY COVERS ALL OF THE ORGANIZATION'S OFFICERS, DIRECTORS, ADVISORY BOARD MEMBERS AND STAFF. THE POLICY IS CIRCULATED TO ALL COVERED PERSONS, EACH OF WHOM IS REQUIRED TO DISCLOSE ANY FACTS OR RELATIONSHIPS THAT COULD GIVE RISE TO A CONFLICT OF INTEREST, AND TO SIGN THAT DISCLOSURE AFTER ACKNOWLEDGING THAT HE OR SHE HAS CAREFULLY READ AND CONSIDERED THE QUESTIONS. WHILE THE POLICY REQUIRES EACH COVERED PERSON TO DISCLOSE VOLUNTARILY ANY TRANSACTION OR RELATIONSHIP THAT HE OR SHE BELIEVES TO RESULT IN A CONFLICT OF INTEREST, THE ORGANIZATION'S DIRECTORS, OFFICERS, ADVISORY BOARD MEMBERS AND STAFF ARE ALSO INSTRUCTED TO REPORT ANY VIOLATION OF THE POLICY TO MANAGEMENT. THE BOARD OF DIRECTORS MAKES THE FINAL DETERMINATION AS TO WHETHER A CONFLICT EXISTS, AND REVIEWS THE RELEVANT FACTS IF A CONFLICT ARISES. IF ANY COVERED PERSON HAS A CONFLICT, HE OR SHE IS PROHIBITED FROM PARTICIPATING IN EITHER THE DELIBERATION PROCESS OR THE DECISION-MAKING PROCESS WITH RESPECT TO THE RELEVANT TRANSACTION. FURTHER, EACH COVERED PERSON IS REQUIRED TO UPDATE HIS OR HER DISCLOSURE STATEMENT IMMEDIATELY IF AT ANY TIME DURING THEIR SERVICE TO THE ORGANIZATION THERE OCCURS AN EVENT, CHANGE OR DEVELOPMENT THAT WOULD REQUIRE AN ADDITIONAL DISCLOSURE. FORM 990, PART VI, LINE 15A - COMPENSATION REVIEW & APPROVAL PROCESS - CEO, TOP MANAGEMENT THERE IS A COMPENSATION REVIEW COMMITTEE OF THE BOARD THAT REVIEWS AND APPROVES ALL COMPENSATION AND BENEFITS FOR THE EXECUTIVE DIRECTOR. THE COMMITTEE USES PERFORMANCE EVALUATION DATA AS WELL AS EXTERNALLY GENERATED COMPENSATION DATA FROM BAA Schedule O (Form 990 or 990-EZ) 2013 TEEA4902L 07/08/13 Page 2 Schedule O (Form 990 or 990-EZ) 2013 Name of the organization Employer identification number SAN DIEGO OPERA ASSOCIATION 95-6044429 FORM 990, PART VI, LINE 15A - COMPENSATION REVIEW & APPROVAL PROCESS - CEO, TOP MANAGEMENT (CONTINUE COMPARABLE ORGANIZATIONS. FORM 990, PART VI, LINE 15B - COMPENSATION REVIEW & APPROVAL PROCESS - OFFICERS & KEY EMPLOYEES THERE IS A COMPENSATION REVIEW COMMITTEE OF THE BOARD THAT REVIEWS AND APPROVES ALL COMPENSATION AND BENEFITS FOR DEPARTMENT HEADS INCLUDING KEY EMPLOYEES. THE COMMITTEE USES PERFORMANCE EVALUATION DATA AS WELL AS EXTERNALLY GENERATED COMPENSATION DATA FROM COMPARABLE ORGANIZATIONS. FORM 990, PART VI, LINE 19 - OTHER ORGANIZATION DOCUMENTS PUBLICLY AVAILABLE SAN DIEGO OPERA ASSOCIATION MAKES ITS AUDITED FINANCIALS, CORPORATE BYLAWS, BOARD OF DIRECTORS GOVERNANCE GUIDELINES, CONFLICT OF INTEREST POLICY AND COMMITTEE CHARTERS AVAILABLE ON ITS WEBSITE. BAA Schedule O (Form 990 or 990-EZ) 2013 TEEA4902L 07/08/13 2013 SCHEDULE O - SUPPLEMENTAL INFORMATION PAGE 3 SAN DIEGO OPERA ASSOCIATION 95-6044429 CLIENT 03-118 4/30/15 03:00PM FORM 990, PART IX, LINE 11G OTHER FEES FOR SERVICES (A) TOTAL ORCHESTRA OTHER PRINCIPAL ARTISTS PROGRAM RELATED PERSONNEL (B) PROGRAM SERVICES 1,321,389. 1,321,389. 79,481. 42,143. 937,447. 937,447. 364,572. 364,572. TOTAL $ 2,702,889. $ 2,665,551. $ (C) MANAGEMENT & GENERAL (D) FUNDRAISING 36,860. 478. 36,860. $ 478. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES FMV OF TICKETS EXCHANGED FOR IN-KIND GIFTS . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ IN-KIND SVC ADJUSTMENT FROM PRIOR YEAR. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . TOTAL $ -31,220. 520. -30,700. OMB No. 1545-0047 SCHEDULE R (Form 990) Department of the Treasury Internal Revenue Service Related Organizations and Unrelated Partnerships 2013 G Complete if the organization answered 'Yes' on Form 990, Part IV, line 33, 34, 35b, 36, or 37. G Attach to Form 990. G See separate instructions. G Information about Schedule R (Form 990) and its instructions is at www.irs.gov/form990. Open to Public Inspection Name of the organization Employer identification number SAN DIEGO OPERA ASSOCIATION 95-6044429 Part I Identification of Disregarded Entities Complete if the organization answered 'Yes' on Form 990, Part IV, line 33. (a) Name, address, and EIN (if applicable) of disregarded entity (b) Primary activity (c) Legal domicile (state or foreign country) (d) Total income (e) End-of-year assets (f) Direct controlling entity (1) (2) (3) Part II Identification of Related Tax-Exempt Organizations Complete if the organization answered 'Yes' on Form 990, Part IV, line 34 because it had one or more related tax-exempt organizations during the tax year. (a) Name, address, and EIN of related organization (b) Primary activity (c) Legal domicile (state or foreign country) (d) Exempt Code section (e) Public charity status (if section 501(c)(3)) (f) Direct controlling entity (g) Sec 512(b)(13) controlled entity? Yes (1) SAN DIEGO OPERA ASSOC ENDOWMENT TR P.O. BOX 804358 CHICAGO, IL 60680 33-0519746 SUPPORT SDO CA 501(C)3 509(A)3 OTHER N/A No X (2) (3) (4) BAA For Paperwork Reduction Act Notice, see the Instructions for Form 990. TEEA5001L 06/26/13 Schedule R (Form 990) 2013 Page 2 SAN DIEGO OPERA ASSOCIATION 95-6044429 Identification of Related Organizations Taxable as a Partnership Complete if the organization answered 'Yes' on Form 990, Part IV, line 34 because it had one or more related organizations treated as a partnership during the tax year. Schedule R (Form 990) 2013 Part III (a) Name, address, and EIN of related organization (b) Primary activity (c) Legal domicile (state or foreign country) (d) Direct controlling entity (e) Predominant income (related, unrelated, excluded from tax under sections 512-514) (f) Share of total income (g) Share of end-of-year assets (h) (i) DisproporCode V-UBI tionate amount in box allocations? 20 of Schedule K-1 (Form 1065) Yes No (j) General or managing partner? Yes (k) Percentage ownership No (1) (2) (3) Part IV Identification of Related Organizations Taxable as a Corporation or Trust Complete if the organization answered 'Yes' on Form 990, Part IV, line 34 because it had one or more related organizations treated as a corporation or trust during the tax year. (a) Name, address, and EIN of related organization (1) CHARITABLE REMAINDER TRUST 233 A STREET, SUITE 500 SAN DIEGO, CA 92101 (b) Primary activity SUPPORT SDO (c) Legal domicile (state or foreign country) (d) Direct controlling entity (e) Type of entity (C corp, S corp, or trust) CA N/A TRUST (f) Share of total income (g) Share of end-ofyear assets (h) Percentage ownership (i) Sec 512(b)(13) controlled entity? Yes 0. 308,664. 100.00 No X (2) (3) BAA TEEA5002L 06/27/13 Schedule R (Form 990) 2013 Schedule R (Form 990) 2013 SAN DIEGO OPERA ASSOCIATION 95-6044429 Page 3 Part V Transactions With Related Organizations Complete if the organization answered 'Yes' on Form 990, Part IV, line 34, 35b, or 36. Note. Complete line 1 if any entity is listed in Parts II, III, or IV of this schedule. During the tax year, did the organization engage in any of the following transactions with one or more related organizations listed in Parts II-IV? 1 Yes No a b c d e Receipt of (i) interest (ii) annuities (iii) royalties or (iv) rent from a controlled entity . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gift, grant, or capital contribution to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Gift, grant, or capital contribution from related organization(s). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Loans or loan guarantees to or for related organization(s). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Loans or loan guarantees by related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1a 1b 1c 1d 1e X X X X X f g h i j Dividends from related organization(s). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Sale of assets to related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Purchase of assets from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Exchange of assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . Lease of facilities, equipment, or other assets to related organization(s). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1f 1g 1h 1i 1j X X X X X k Lease of facilities, equipment, or other assets from related organization(s). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . l Performance of services or membership or fundraising solicitations for related organization(s). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . m Performance of services or membership or fundraising solicitations by related organization(s). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . n Sharing of facilities, equipment, mailing lists, or other assets with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . o Sharing of paid employees with related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1k 1l 1m 1n 1o X X X X X p Reimbursement paid to related organization(s) for expenses . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . q Reimbursement paid by related organization(s) for expenses. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1p 1q X X r Other transfer of cash or property to related organization(s). . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1r X s Other transfer of cash or property from related organization(s) . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1s X 2 If the answer to any of the above is 'Yes,' see the instructions for information on who must complete this line, including covered relationships and transaction thresholds. (a) (b) (c) (d) Name of related organization Transaction Amount involved Method of determining type (a-s) amount involved (1) (2) (3) (4) (5) (6) BAA TEEA5003L 06/27/13 Schedule R (Form 990) 2013 Schedule R (Form 990) 2013 Part VI SAN DIEGO OPERA ASSOCIATION 95-6044429 Page 4 Unrelated Organizations Taxable as a Partnership Complete if the organization answered 'Yes' on Form 990, Part IV, line 37. Provide the following information for each entity taxed as a partnership through which the organization conducted more than five percent of its activities (measured by total assets or gross revenue) that was not a related organization. See instructions regarding exclusion for certain investment partnerships. (a) Name, address, and EIN of entity (b) Primary activity (c) Legal domicile (state or foreign country) (d) (e) Predominant Are all partners income section (related, unre501(c)(3) lated, excluded organizations? from tax under section 512-514) Yes No (f) Share of total income (g) Share of end-of-year assets (h) (i) DisproporCode V-UBI tionate amount in box allocations? 20 of Schedule K-1 Form (1065) Yes No (j) (k) General or Percentage managing ownership partner? Yes No (1) (2) (3) (4) (5) (6) (7) (8) BAA TEEA5004L 06/27/13 Schedule R (Form 990) 2013 SAN DIEGO OPERA ASSOCIATION 95-6044429 Supplemental Information Provide additional information for responses to questions on Schedule R (see instructions). Schedule R (Form 990) 2013 Part VII BAA TEEA5005L 06/27/13 Page 5 Schedule R (Form 990) 2013