Form 990 for tax year 2022

Filed by OPERA GUILD INC OF FORT LAUDERDALE.

Totals

Total revenue: $1,305,114
Total expenses: $2,457,017
Contributions and grants received: $783,897
Grants paid: $0
Program service revenue: $521,217
Investment income: $0
Other revenue: $0
Total assets, end of year: $7,000
Total liabilities, end of year: $4,291,488
Net assets or fund balances, end of year: -$4,284,488
Program services expenses (Part IX): $1,980,440
Management and general expenses: $261,029
Fundraising expenses: $215,548
Program service expenses (Part III): $1,980,440

Program services were 80.6% 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.

1e · Government grants (contributions)

$172,381
1f · All other contributions, gifts and grants

$611,516
2a · Program service revenue: PERFORMANCE TICKET SALES AND FEES

total $510,147 · related or exempt $510,147
2b · Program service revenue: OTHER PROGRAM REVENUE

total $11,070 · related or exempt $11,070
3 · Investment income

total $0 · unrelated business $0 · excluded $0
4 · Income from investment of tax-exempt bond proceeds

total $0
5 · Royalties

total $0
6c · Rental income or loss

real property $0 · personal property $0
6d · Net rental income or loss

total $0
7d · Net gain or loss

total $0
8a · Fundraising events: gross income

$0
8b · Fundraising events: direct expenses

$0
8c · Net income from fundraising events

total $0
9a · Gaming: gross income

$0
9b · Gaming: direct expenses

$0
9c · Net income from gaming

total $0
10a · Gross sales of inventory

$0
10b · Cost of goods sold

$0
10c · Net income from sales of inventory

total $0
11e · Other revenue, total

$0

Functional expenses

Part IX, the statement of functional expenses.

1 · Grants to domestic organizations and governments

total $0
2 · Grants to domestic individuals

total $0
3 · Grants to foreign organizations and individuals

total $0
4 · Benefits paid to or for members

total $0
5 · Compensation of officers, directors and key employees

total $0
6 · Compensation of disqualified persons

total $0
7 · Other salaries and wages

total $950,963 · program services $683,895 · management and general $146,069 · fundraising $120,999
8 · Pension plan contributions

total $0
9 · Other employee benefits

total $68,921 · program services $68,921 · management and general $0 · fundraising $0
10 · Payroll taxes

total $100,639 · program services $69,923 · management and general $18,723 · fundraising $11,993
11a · Fees: management

total $0
11b · Fees: legal

total $0
11c · Fees: accounting

total $18,120 · program services $0 · management and general $18,120 · fundraising $0
11d · Fees: lobbying

total $0
11e · Fees: professional fundraising services

total $0
11f · Fees: investment management

total $0
11g · Fees: other

total $0
12 · Advertising and promotion

total $40,491 · program services $40,491 · management and general $0 · fundraising $0
13 · Office expenses

total $84,659 · program services $62,183 · management and general $19,080 · fundraising $3,396
14 · Information technology

total $0
15 · Royalties

total $0
16 · Occupancy

total $372,202 · program services $334,546 · management and general $18,828 · fundraising $18,828
17 · Travel

total $38,797 · program services $38,797 · management and general $0 · fundraising $0
18 · Travel or entertainment for public officials

total $0
19 · Conferences, conventions and meetings

total $20 · program services $0 · management and general $0 · fundraising $20
20 · Interest

total $12,386 · program services $0 · management and general $12,386 · fundraising $0
21 · Payments to affiliates

total $0
22 · Depreciation, depletion and amortization

total $19,500 · program services $16,000 · management and general $3,500 · fundraising $0
23 · Insurance

total $39,548 · program services $34,258 · management and general $5,290 · fundraising $0
24a · Other expenses: OPERA PROGRAM EXPENSES

total $582,792 · program services $582,792 · management and general $0 · fundraising $0
24b · Other expenses: EQUIPMENT RENTAL/MAINTENANCE

total $37,179 · program services $28,487 · management and general $8,692 · fundraising $0
24c · Other expenses: DUES AND SUBSCRIPTIONS

total $12,752 · program services $874 · management and general $569 · fundraising $11,309
24d · Other expenses: MISCELLANEOUS

total $78,048 · program services $19,273 · management and general $9,772 · fundraising $49,003

Balance sheet

Part X, book values.

1 · Cash, non-interest-bearing

beginning of year $0 · end of year $0
2 · Savings and temporary cash investments

beginning of year $0 · end of year $0
3 · Pledges and grants receivable

beginning of year $0 · end of year $0
4 · Accounts receivable

beginning of year $0 · end of year $7,000
5 · Loans and receivables from officers and key people

beginning of year $0 · end of year $0
6 · Loans and receivables from disqualified persons

beginning of year $0 · end of year $0
7 · Other notes and loans receivable

beginning of year $0 · end of year $0
8 · Inventories for sale or use

beginning of year $0 · end of year $0
9 · Prepaid expenses and deferred charges

beginning of year $0 · end of year $0
10c · Land, buildings and equipment, net

beginning of year $0 · end of year $0
11 · Investments: publicly traded securities

beginning of year $0 · end of year $0
12 · Investments: other securities

beginning of year $0 · end of year $0
13 · Investments: program-related

beginning of year $0 · end of year $0
14 · Intangible assets

beginning of year $0 · end of year $0
15 · Other assets

beginning of year $0 · end of year $0
17 · Accounts payable and accrued expenses

beginning of year $0 · end of year $0
18 · Grants payable

beginning of year $0 · end of year $0
19 · Deferred revenue

beginning of year $280,316 · end of year $454,187
20 · Tax-exempt bond liabilities

beginning of year $0 · end of year $0
21 · Escrow or custodial account liability

beginning of year $0 · end of year $0
22 · Loans and payables to officers and key people

beginning of year $0 · end of year $0
23 · Secured mortgages and notes payable

beginning of year $0 · end of year $0
24 · Unsecured notes and loans payable

beginning of year $0 · end of year $0
25 · Other liabilities

beginning of year $2,852,269 · end of year $3,837,301
27 · Net assets without donor restrictions

beginning of year -$3,132,585 · end of year -$4,284,488
28 · Net assets with donor restrictions

beginning of year $0 · end of year $0

Mission and programs · 2022

Mission

THE OPERA GUILD, INC. OF FORT LAUDERDALE, AIMS TO BE A DRIVING FORCE OF CULTURAL GROWTH IN BROWARD COUNTY, FLORIDA THROUGH THE PRESENTATION OF THE MOST COMPREHENSIVE ART FORM IN THE WORLD GRAND OPERA. (CONTINUED ON SCHEDULE O)

Activities or mission (Part I)

TO ENRICH PEOPLE'S LIVES THROUGH AN AWARENESS AND DEEPER APPRECIATION OF OPERA IN BROWARD COUNTY.

PRODUCTION AND PRESENTATION OF OPERAS IN THEIR ORIGINAL LANGUAGES TO THE PUBLIC. APPROXIMATELY 6,000 PEOPLE BENEFITED FROM THE PRODUCTIONS HELD IN THE 2022/2023 SEASON. STUDIO ARTIST PROGRAM - FOUNDED IN 1984, THE STUDIO ARTIST ("SA") PROGRAM HAS GAINED WORLDWIDE RECOGNITION AS ONE OF THE LEADING OPERATIC TRAINING PROGRAMS IN THE UNITED STATES. THE SA PROGRAM IS DESIGNED FOR ARTISTS WHO HAVE COMPLETED ADVANCED DEGREES FROM THE TOP MUSIC SCHOOLS IN THE COUNTRY AND HAVE OFTEN PARTICIPATED IN OTHER YEARLONG RESIDENCY PROGRAMS. (CONTINUED ON SCHEDULE O)

Expenses $1,980,440 · Revenue $521,217

As filed on the 2022 return. The filer continues this part on Schedule O, which is not shown here.

Listed in Part VII

SUSAN T DANIS

GENERAL DIRECTOR, CEO

Total calculated

$286,923

From this org

$0

From related orgs

$286,923

Other

$0

Hours/week

1 + 39 related

Schedule J breakdown matched by us

Base

$0 + $286,923 related

Bonus

$0

Other

$0

Deferred

$0

Nontaxable benefits

$0

Filer's total

$0 + $286,923 related
VICTOR KENDALL

CHIEF ADVANCEMENT OFFICER

Total calculated

$165,000

From this org

$0

From related orgs

$165,000

Other

$0

Hours/week

1 + 39 related

Schedule J breakdown matched by us

Base

$0 + $165,000 related

Bonus

$0

Other

$0

Deferred

$0

Nontaxable benefits

$0

Filer's total

$0 + $165,000 related
ROBERT B GLICK CPA

TREASURER/DIRECTOR

Total calculated

$0

Hours/week

0.25 + 0.75 related
NANCY JEAN DAVIS

DIRECTOR

Total calculated

$0

Hours/week

0.25 + 0.75 related
ROBERT DINERSTEIN

DIRECTOR

Total calculated

$0

Hours/week

0.25 + 0.75 related
TINA-VIDAL DUART

CHAIR-ELECT/DIRECTOR

Total calculated

$0

Hours/week

0.25 + 0.75 related
ROBERT C GANG ESQ

DIRECTOR

Total calculated

$0

Hours/week

0.25 + 0.75 related
THOMAS HEISLER

DIRECTOR

Total calculated

$0

Hours/week

0.25 + 0.75 related
ANDREY ILYASOV

DIRECTOR

Total calculated

$0

Hours/week

0.25 + 0.75 related
LARRY KAMIN

SECRETARY/DIRECTOR

Total calculated

$0

Hours/week

0.25 + 0.75 related
PER LOOF

CHAIR/DIRECTOR

Total calculated

$0

Hours/week

0.25 + 0.75 related
ARLENE H MENDELSON

DIRECTOR

Total calculated

$0

Hours/week

0.25 + 0.75 related
VICTOR H MENDELSON

DIRECTOR

Total calculated

$0

Hours/week

0.25 + 0.75 related
DR CLAIRE CRAWFORD

DIRECTOR (THROUGH 05/23)

Total calculated

$0

Hours/week

0.25 + 0.75 related
DR CLAES WAHLESTEDT

DIRECTOR

Total calculated

$0

Hours/week

0.25 + 0.75 related
ROBERT WERNER

DIRECTOR

Total calculated

$0

Hours/week

0.25 + 0.75 related

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

None.

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)

Schedule J, Part I, Line 3:: FLORIDA GRAND OPERA, A RELATED ORGANIZATION, APPOINTED A COMPENSATION COMMITTEE THAT DETERMINED AND RECOMMENDED THE SALARY FOR THE GENERAL DIRECTOR AND DIRECTOR OF FINANCE. THE PROPOSED SALARY WAS THEN FURTHER DISCUSSED AND APPROVED BY THE ENTIRE BOARD OF DIRECTORS.

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.

Related organizations on this return

Schedule R Part II: tax-exempt organizations related to the filer by control. It does not record shared board members or money.

FLORIDA GRAND OPERA

501(C)(3) · OPERA · FL

Directly controlled by NA
GREATER MIAMI OPERA

501(C)(3) · OPERA · FL

Directly controlled by FGO Inc

Provenance

Return type: form_990
Tax year: 2022
Filed: 8 April 2024
IRS schema version: 2022v5.0
Source object: 202441069349300529

Check it against the return as filed: the GivingTuesday Data Lake hosts a public copy of the original XML.

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