Form 990 for tax year 2023
Filed by OPERA ON TAP.
This return was superseded by a later amendment. matched by us It is kept because history is preserved rather than replaced.
What the amendment changed
Compared with the latest return for 2023 , filed 23 June 2025. matched by us Only the Part I totals and the names listed in Part VII are compared. We relate returns by organization, tax year and form, and order them by each return's own timestamp; the filer's own "amended return" checkbox is a separate fact.
- Total revenue
- $376,322 changed to $584,918
- Total expenses
- $399,504 changed to $669,657
- Contributions and grants received
- $321,018 changed to $475,936
- Program service revenue
- $43,820 changed to $107,760
- Other revenue
- $11,484 changed to $1,222
- Total assets, end of year
- $118,982 changed to $104,783
- Total liabilities, end of year
- $545,716 changed to $616,256
- Net assets or fund balances, end of year
- -$426,734 changed to -$511,473
- Program services expenses
- $276,674 changed to $485,522
- Management and general expenses
- $68,340 changed to $98,310
- Fundraising expenses
- $54,490 changed to $85,825
- Program service expenses (Part III)
- $280,893 changed to $485,522
Listed only on the earlier return
- Katherine Delaney
- Naomi Andre
- Nia Imani Franklin
- Salima Ira Swain
Listed only on the later return
- Ramona Ponce
Listed under a different title
- Anne Hiatt: Asst. Secretary then Asst. Secretary, Executive & Artistic Director
Totals
- Total revenue
- $376,322
- Total expenses
- $399,504
- Contributions and grants received
- $321,018
- Grants paid
- $0
- Program service revenue
- $43,820
- Investment income
- $0
- Other revenue
- $11,484
- Total assets, end of year
- $118,982
- Total liabilities, end of year
- $545,716
- Net assets or fund balances, end of year
- -$426,734
- Program services expenses (Part IX)
- $276,674
- Management and general expenses
- $68,340
- Fundraising expenses
- $54,490
- Program service expenses (Part III)
- $280,893
Program services were 69.3% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
Line items
Every line the filer filed in Parts VIII, IX and X, as filed and in filed order. Blank columns are left out, and the lines are not forced to add up to the totals above.
Revenue
Part VIII, the statement of revenue.
-
1e · Government grants (contributions)
$53,584
-
1f · All other contributions, gifts and grants
$267,434
-
2a · Program service revenue: Production and performance fees
total $7,930 · unrelated business $0 · excluded $0
-
2b · Program service revenue: Virtual playground distribution fees
total $9,015 · unrelated business $0 · excluded $0
-
2c · Program service revenue: Ticket sales and admissions
total $26,875 · unrelated business $0 · excluded $0
-
11a · Other revenue: MISCELLANEOUS REVENUE
total $11,484 · related or exempt $11,484 · unrelated business $0 · excluded $0
-
11e · Other revenue, total
$11,484
Functional expenses
Part IX, the statement of functional expenses.
-
5 · Compensation of officers, directors and key employees
total $58,388 · program services $29,194 · management and general $15,765 · fundraising $13,429
-
7 · Other salaries and wages
total $127,383 · program services $88,144 · management and general $17,246 · fundraising $21,993
-
10 · Payroll taxes
total $20,053 · program services $12,666 · management and general $3,563 · fundraising $3,824
-
11b · Fees: legal
total $1,140 · program services $0 · management and general $1,140 · fundraising $0
-
11c · Fees: accounting
total $1,800 · program services $0 · management and general $1,800 · fundraising $0
-
11g · Fees: other
total $92,687 · program services $82,386 · management and general $4,969 · fundraising $5,332
-
12 · Advertising and promotion
total $3,033 · program services $3,033 · management and general $0 · fundraising $0
-
13 · Office expenses
total $10,263 · program services $6,482 · management and general $1,824 · fundraising $1,957
-
14 · Information technology
total $14,110 · program services $11,499 · management and general $1,260 · fundraising $1,351
-
16 · Occupancy
total $10,499 · program services $7,265 · management and general $1,617 · fundraising $1,617
-
17 · Travel
total $4,703 · program services $2,970 · management and general $836 · fundraising $897
-
19 · Conferences, conventions and meetings
total $17,548 · program services $11,736 · management and general $2,270 · fundraising $3,542
-
20 · Interest
total $15,540 · program services $0 · management and general $15,540 · fundraising $0
-
23 · Insurance
total $2,872 · program services $1,814 · management and general $510 · fundraising $548
-
24a · Other expenses: Dues and subscriptions
total $1,617 · program services $1,617 · management and general $0 · fundraising $0
-
24b · Other expenses: Equipment
total $3,518 · program services $3,518 · management and general $0 · fundraising $0
-
24c · Other expenses: Production and programming
total $14,350 · program services $14,350 · management and general $0 · fundraising $0
Balance sheet
Part X, book values.
-
1 · Cash, non-interest-bearing
beginning of year $102,511 · end of year $118,982
-
18 · Grants payable
beginning of year $8,300 · end of year $5,216
-
22 · Loans and payables to officers and key people
end of year $25,500
-
23 · Secured mortgages and notes payable
beginning of year $497,763 · end of year $500,000
-
24 · Unsecured notes and loans payable
end of year $15,000
-
31 · Retained earnings, endowment or other funds
beginning of year -$403,552 · end of year -$426,734
Mission and programs · 2023
Mission
TO BRING TRADITIONAL OPERA AND NEWLY COMMISSIONED OPERA TO NEW AUDIENCES IN NON-TRADITIONAL VENUES AND TO GIVE OPERA PERFORMANCE SINGING OPPORTUNITIES. TO TEACH THE BEAUTY OF OPERA TO ELEMENTARY SCHOOL CHILDREN
-
SEE SCHEDULE O
Expenses $280,893 · Revenue $43,820
As filed on the 2023 return.
Listed in Part VII
-
Anne Hiatt
Asst. Secretary
- Total calculated
- $0
- Hours/week
- 40
-
David Gordon
Chair
- Total calculated
- $0
- Hours/week
- 15
-
Donna Epstein
Treasurer
- Total calculated
- $0
- Hours/week
- 7
-
Nia Imani Franklin
Director
- Total calculated
- $0
- Hours/week
- 1
-
Lucia Rivieccio
Director
- Total calculated
- $0
- Hours/week
- 1
-
Katherine Delaney
Director
- Total calculated
- $0
- Hours/week
- 1
-
Isabel Walcott-Draves
Director
- Total calculated
- $0
- Hours/week
- 1
-
Naomi Andre
Director
- Total calculated
- $0
- Hours/week
- 1
-
Salima Ira Swain
Director
- Total calculated
- $0
- Hours/week
- 1
Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those.
Grants on this return
No itemized grants to organizations on this return.
Provenance
- Return type
- form_990
- Tax year
- 2023
- Filed
- 10 June 2025
- IRS schema version
- 2023v6.0
- Source object
- 202501619349300010
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