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Nonprofiteer
← CINCINNATI OPERA ASSOCIATION

Form 990 for tax year 2023

Filed by CINCINNATI OPERA ASSOCIATION.

Totals

Total revenue
$7,856,139
Total expenses
$10,104,991
Contributions and grants received
$4,226,372
Grants paid
$0
Program service revenue
$1,752,219
Investment income
$1,829,145
Other revenue
$48,403
Total assets, end of year
$39,368,279
Total liabilities, end of year
$2,734,856
Net assets or fund balances, end of year
$36,633,423
Program services expenses (Part IX)
$7,643,043
Management and general expenses
$1,388,326
Fundraising expenses
$1,073,622
Program service expenses (Part III)
$7,643,043

Program services were 75.6% 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.

  • 1a · Federated campaigns

    $683,850

  • 1c · Fundraising events

    $312,086

  • 1e · Government grants (contributions)

    $186,770

  • 1f · All other contributions, gifts and grants

    $3,043,666

  • 1g · Noncash contributions included above

    $25,402

  • 2a · Program service revenue: Event Revenue

    total $1,560,402 · related or exempt $1,560,402

  • 2b · Program service revenue: Set Rental Income

    total $138,824 · related or exempt $138,824

  • 2c · Program service revenue: Education Outreach

    total $23,450 · related or exempt $23,450

  • 2d · Program service revenue: Artistic Revenue

    total $11,288 · related or exempt $11,288

  • 2e · Program service revenue: Merchandise Income

    total $11,255 · related or exempt $11,255

  • 2f · All other program service revenue

    total $7,000 · related or exempt $7,000

  • 3 · Investment income

    total $1,015,915 · unrelated business $15,209 · excluded $1,000,706

  • 7a · Gross sales of assets other than inventory

    securities $2,616,874

  • 7b · Less cost or other basis and sales expenses

    securities $1,803,644

  • 7c · Gain or loss

    securities $813,230

  • 7d · Net gain or loss

    total $813,230 · excluded $813,230

  • 8a · Fundraising events: gross income

    $244,183

  • 8a · Fundraising events: contributions included on line 1c

    $312,086

  • 8b · Fundraising events: direct expenses

    $245,299

  • 8c · Net income from fundraising events

    total -$1,116 · excluded -$1,116

  • 11a · Other revenue: Miscellaneous

    total $49,519 · excluded $49,519

  • 11e · Other revenue, total

    $49,519

Functional expenses

Part IX, the statement of functional expenses.

  • 5 · Compensation of officers, directors and key employees

    total $753,315 · program services $369,475 · management and general $166,972 · fundraising $216,868

  • 7 · Other salaries and wages

    total $4,014,380 · program services $3,220,727 · management and general $559,065 · fundraising $234,588

  • 8 · Pension plan contributions

    total $32,675 · program services $17,186 · management and general $11,518 · fundraising $3,971

  • 9 · Other employee benefits

    total $244,869 · program services $141,484 · management and general $76,655 · fundraising $26,730

  • 10 · Payroll taxes

    total $191,012 · program services $110,181 · management and general $50,307 · fundraising $30,524

  • 11b · Fees: legal

    total $4,556 · management and general $4,556

  • 11c · Fees: accounting

    total $155,120 · management and general $155,120

  • 11e · Fees: professional fundraising services

    total $260,625 · fundraising $260,625

  • 11g · Fees: other

    total $276,354 · program services $122,759 · management and general $65,909 · fundraising $87,686

  • 12 · Advertising and promotion

    total $391,652 · program services $306,530 · fundraising $85,122

  • 13 · Office expenses

    total $100,558 · program services $13,790 · management and general $82,636 · fundraising $4,132

  • 14 · Information technology

    total $133,351 · program services $93,345 · management and general $20,003 · fundraising $20,003

  • 16 · Occupancy

    total $677,309 · program services $630,332 · management and general $37,481 · fundraising $9,496

  • 17 · Travel

    total $546,916 · program services $521,326 · management and general $19,691 · fundraising $5,899

  • 22 · Depreciation, depletion and amortization

    total $27,259 · program services $23,354 · management and general $3,905

  • 23 · Insurance

    total $61,379 · program services $49,103 · management and general $9,207 · fundraising $3,069

  • 24a · Other expenses: Production & Artistic

    total $1,760,151 · program services $1,760,151

  • 24b · Other expenses: Other expenses

    total $200,108 · program services $9,659 · management and general $117,353 · fundraising $73,096

  • 24c · Other expenses: Scenery

    total $148,190 · program services $148,190

  • 24d · Other expenses: Education Programs

    total $105,451 · program services $105,451

  • 24e · All other expenses

    total $19,761 · management and general $7,948 · fundraising $11,813

Balance sheet

Part X, book values.

  • 2 · Savings and temporary cash investments

    beginning of year $1,803,470 · end of year $427,176

  • 3 · Pledges and grants receivable

    beginning of year $1,186,137 · end of year $1,133,904

  • 4 · Accounts receivable

    beginning of year $175,221 · end of year $12,220

  • 9 · Prepaid expenses and deferred charges

    beginning of year $49,565 · end of year $67,263

  • 10a · Land, buildings and equipment: cost or other basis

    $6,469,751

  • 10b · Land, buildings and equipment: accumulated depreciation

    $6,363,555

  • 10c · Land, buildings and equipment, net

    beginning of year $98,525 · end of year $106,196

  • 11 · Investments: publicly traded securities

    beginning of year $22,045,152 · end of year $23,951,099

  • 12 · Investments: other securities

    beginning of year $9,722,953 · end of year $11,001,269

  • 13 · Investments: program-related

    beginning of year $633,804 · end of year $353,472

  • 15 · Other assets

    beginning of year $2,521,057 · end of year $2,315,680

  • 17 · Accounts payable and accrued expenses

    beginning of year $335,562 · end of year $380,637

  • 19 · Deferred revenue

    beginning of year $40,000

  • 25 · Other liabilities

    beginning of year $2,570,021 · end of year $2,354,219

  • 27 · Net assets without donor restrictions

    beginning of year $9,144,415 · end of year $7,896,210

  • 28 · Net assets with donor restrictions

    beginning of year $26,145,886 · end of year $28,737,213

Mission and programs · 2023

Mission

The second oldest opera company in America, Cincinnati Opera presents dynamic opera productions every summer in Cincinnati's historic Music Hall. Cincinnati Opera is dedicated to educating, entertaining, and inspiring audiences by presenting opera performances, school tours, and community programs for adults and children that meet the highest standards of artistic excellence.

Activities or mission (Part I)

To enrich and connect the community through diverse opera experiences.

  • Cincinnati Opera, the nation's second-oldest opera company, marked its 104th anniversary with a spectacular summer season at historic Music Hall. Running throughout June and July, the season featured three mainstage productions: a new staging of Mozart's darkly comic Don Giovanni, a fresh take on Verdi's romantic tragedy La Traviata, and the world stage premiere of Paul McCartney and Carl Davis's Liverpool Oratorio.The season also included Studio Sessions, an intimate series of three cabaret-style performances curated by celebrated opera artists, offering audiences a close-up experience of operatic artistry.Cincinnati Opera extended its reach with free and low-cost community programs. Highlights included Opera in the Park, a free concert in Washington Park featuring season stars, the Cincinnati Opera Chorus, and the Cincinnati Symphony Orchestra; a Community Open Dress Rehearsal at Music Hall, in which community partners were invited to Music Hall to experience an opera rehearsal along with fun music-related activities; and a Sensory-Friendly Rehearsal, providing an inclusive opera experience for individuals with sensory sensitivities.Year-round, Cincinnati Opera offers programs designed to engage and connect with students, families, and the opera-curious, inspiring a lifelong love of opera across all ages and backgrounds.

    Expenses $7,643,043 · Revenue $1,752,219

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

  • Melanie M Chavez

    President

    Total calculated
    $0
    Hours/week
    4

  • Liz Kathman Grubow

    Chairman

    Total calculated
    $0
    Hours/week
    4

  • Ronald T Bates

    President-Elect

    Total calculated
    $0
    Hours/week
    4

  • Robert Bitter

    Treasurer

    Total calculated
    $0
    Hours/week
    4

  • Charles E Baverman III

    Secretary

    Total calculated
    $0
    Hours/week
    4

  • Katherine Anderson

    Trustee-Start 09/20/23

    Total calculated
    $0
    Hours/week
    2

  • Boris Auerbach

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Flavia Bastos PhD

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Patricia Beggs

    Trustee-Exit 09/20/23

    Total calculated
    $0
    Hours/week
    2

  • Ryan Bergstrom

    Trustee-Exit 09/20/23

    Total calculated
    $0
    Hours/week
    2

  • Elaine Billmire MD

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Thomas F Boat MD

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Walter Bruyninckx

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Otto M Budig Jr

    Treasurer-Exit 09/20/23

    Total calculated
    $0
    Hours/week
    2

  • Vivienne Carlson

    Trustee-Exit 09/20/23

    Total calculated
    $0
    Hours/week
    2

  • Michael L Cioffi

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Sheila Cole

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Peter G Courlas

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Alva Jean Crawford

    Secretary-Exit 09/20/23

    Total calculated
    $0
    Hours/week
    4

  • Eric Dauer

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Alexander Donath MD

    Trustee-Exit 09/20/23

    Total calculated
    $0
    Hours/week
    2

  • James T Fitzgerald

    Vice President-Exit 09/20/23

    Total calculated
    $0
    Hours/week
    4

  • Ralph A Giannella MD

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Barbara Hahn

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Suzanne Hasl

    Trustee-Exit 09/20/23

    Total calculated
    $0
    Hours/week
    2

  • Julie Heard

    Trustee-Exit 09/20/23

    Total calculated
    $0
    Hours/week
    2

  • Donald E Hoffman

    Vice President-Exit 09/20/23

    Total calculated
    $0
    Hours/week
    4

  • Gary T Doc Huffman

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Jason Jackman

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Anne Jaroszewicz

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Kevin C Jones

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Yemisi O Jones MD

    Trustee-Start 09/20/23

    Total calculated
    $0
    Hours/week
    2

  • Mona Kerstine

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Amber Kincaid

    Trustee-Exit 09/20/23

    Total calculated
    $0
    Hours/week
    2

  • Judith Coleman Kinebrew

    Vice President-Exit 09/20/23

    Total calculated
    $0
    Hours/week
    4

  • Maya LaLonde

    Trustee-Exit 09/20/23

    Total calculated
    $0
    Hours/week
    2

  • Katie Lanni

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Nanci Wilks Lanni

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Lynn Larson

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Ashleigh Marable

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Michael A Marrero

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Everett McCorvey

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Julia B Meister

    Trustee-Exit 09/20/23

    Total calculated
    $0
    Hours/week
    2

  • David Motch

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Christine E Neyer

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Robert W Olson

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Reena Dhanda Patil MD

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Angela Powell Walker

    Vice President-Exit 09/20/23

    Total calculated
    $0
    Hours/week
    4

  • Michael L Powell

    Trustee-Start 09/20/23

    Total calculated
    $0
    Hours/week
    2

  • Nicholas W Puncer

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Jason Riveiro

    Trustee-Start 09/20/23

    Total calculated
    $0
    Hours/week
    2

  • Regina Carswell Russo

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • G James Sammarco MD

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Ruthann Sammarco

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Harry Santen

    Trustee-Exit 09/20/23

    Total calculated
    $0
    Hours/week
    2

  • Edward B Silberstein MD

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Murray Sinclaire Jr

    Vice President-Exit 09/20/23

    Total calculated
    $0
    Hours/week
    4

  • Bradbury Skidmore MD

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Douglas Skidmore

    Trustee-Exit 09/20/23

    Total calculated
    $0
    Hours/week
    2

  • James Stapleton

    Vice President-Exit 09/20/23

    Total calculated
    $0
    Hours/week
    4

  • Susan R Strick MD

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Tricia Suit

    Trustee-Start 09/20/23

    Total calculated
    $0
    Hours/week
    2

  • Mary Ann Taylor

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • John M Tew Jr MD

    Vice President-Exit 09/20/23

    Total calculated
    $0
    Hours/week
    4

  • Brian Tiffany

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Catharina Toltzis PhD

    Trustee-Exit 09/20/23

    Total calculated
    $0
    Hours/week
    2

  • Sheila Williams

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Stanford T Williams Jr

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Ronna K Willis

    Vice President-Exit 09/20/23

    Total calculated
    $0
    Hours/week
    4

  • Jeannine Winkelmann

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Peg Wyant

    Trustee

    Total calculated
    $0
    Hours/week
    2

  • Anne Zaring

    Vice President-Exit 09/20/23

    Total calculated
    $0
    Hours/week
    4

  • Mario Zuccarello MD

    Trustee-Exit 09/20/23

    Total calculated
    $0
    Hours/week
    2

  • Christopher A Milligan

    General Director & CEO

    Total calculated
    $260,581
    From this org
    $241,336
    From related orgs
    $0
    Other
    $19,245
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $238,836
    Bonus
    $0
    Other
    $2,500
    Deferred
    $7,620
    Nontaxable benefits
    $11,625
    Filer's total
    $260,581

  • Joseph F Peacock

    Chief Philanthropy Officer

    Total calculated
    $130,876
    From this org
    $124,436
    From related orgs
    $0
    Other
    $6,440
    Hours/week
    50

  • Jennifer M DuBois

    Chief Financial Officer

    Total calculated
    $107,974
    From this org
    $100,543
    From related orgs
    $0
    Other
    $7,431
    Hours/week
    50

  • Evans J Mirageas

    Artistic Director

    Total calculated
    $253,884
    From this org
    $237,315
    From related orgs
    $0
    Other
    $16,569
    Hours/week
    50

    Schedule J breakdown matched by us

    Base
    $232,315
    Bonus
    $0
    Other
    $5,000
    Deferred
    $7,311
    Nontaxable benefits
    $9,258
    Filer's total
    $253,884

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. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us.

Schedule J

Answered yes

  • 1a · Health or social club dues or initiation fees
  • 1b · Written policy on the line-1a expenses
  • 2 · Substantiation required before reimbursing expenses
  • 3 · Compensation committee
  • 3 · Written employment contract
  • 3 · Compensation survey or study
  • 3 · Approval by the board or compensation committee

Answered no

  • 4a · Severance or change-of-control payment
  • 4b · Supplemental nonqualified retirement plan
  • 4c · Equity-based compensation arrangement
  • 5a · Pay contingent on this organization's revenues
  • 5b · Pay contingent on a related organization's revenues
  • 6a · Pay contingent on this organization's net earnings
  • 6b · Pay contingent on a related organization's net earnings
  • 7 · Other non-fixed payments
  • 8 · Paid under the initial-contract exception

The filer's explanations (Part III)

Part I, Line 1a
The membership was for the Queen City Club. Meetings and business lunches are held there.

Part I's answers as filed. A line not listed was left unanswered; on lines 1a and 3 that means the box was not checked.

Grants on this return

No itemized grants to organizations on this return.

Taxable family on this return

Schedule R Parts I, III and IV, as filed. These record ownership and control, not shared board members or money moved.

Disregarded entities

Part I: entities that legally are the filer and file no return of their own.

  • Opera the Rhine LLC

    Lessee of Reinhold Drive Warehouse · OH · income $0 · assets $0

    Directly controlled by Cincinnati Opera Association Inc

Provenance

Return type
form_990
Tax year
2023
Filed
2 April 2025
IRS schema version
2023v6.0
Source object
202540999349301419

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