2023-05-15T11:16:22-05:00 2022-06-30 236410283 ISDANER & COMPANY LLC THREE BALA PLAZA SUITE 501 WEST BALA CYNWYD PA 190043484 990 2022-06-01 616013111 KENTUCKY OPERA ASSOCIATION INC KENT 5025844500 708 MAGAZINE STREET LOUISVILLE KY 40203 BARBARA LYNNE JAMISON GENERAL DIRECTOR AND CEO 5025844500 2023-05-15 1 BARBARA LYNNE JAMISON 999009999 0 EDWARD W DORAN CPA P00841330 6106684200 2023-05-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z KENTUCKY OPERA BARBARA LYNNE JAMISON 708 MAGAZINE STREET LOUISVILLE KY 40203 100664 0 X WWW.KYOPERA.ORG X 1952 KY KENTUCKY OPERA PROMOTES A MORE EMPATHETIC AND COMPASSIONATE COMMUNITY WITH STORYTELLING THROUGH OPERA THEATRE AND ITS COMPONENT ART FORMS. 27 27 0 28 0 0 1453048 31338 177201 1375 430287 67951 -10276 0 2050260 100664 0 0 0 0 828387 64275 0 0 7754 1305234 27491 2133621 91766 -83361 8898 4939443 4722411 664753 780326 4274690 3942085 KENTUCKY OPERA ENRICHES AND ENGAGES OUR COMMUNITY THROUGH SPECTACULAR MUSIC, CREATIVE STORYTELLING, AND THE THRILL OF THE HUMAN VOICE 0 0 31102 1375 AFTER A 2 YEAR HIATUS DUE TO THE PANDEMIC SHUTDOWN ORDERS, KENTUCKY OPERA RESUMED MAINSTAGE PRODUCTIONS ON A REDUCED SCALE WITH INCREASED AUDIENCE AND PRODUCTION SAFETY PRECAUTIONS. OUTDOOR PROGRAMS CONTINUED INTO THE FALL. KENTUCKY OPERA PRODUCED A FULLY STAGED HOLIDAY PROGRAM FEATURING THE LOCAL CHORUS, COMPLETING THE MAINSTAGE SEASON WITH 2 SMALL-SCALE OPERAS. ADDITIONALLY, KENTUCKY OPERA HOSTED THE WORKSHOP FOR THIS LITTLE LIGHT OF MINE, THE STORY OF FANNIE LOU HAMER; THIS NEW WORK WAS CO-COMMISSIONED WITH SANTA FE OPERA. ONLINE PROGRAMMING FOR ADULTS AND CHILDREN CONTINUED. KENTUCKY OPERA WAS NOTIFIED THAT THEIR OFFICE BUILDING WAS BEING SOLD BY THE LANDLORD (FUND FOR THE ARTS), AND NEEDED TO LOCATE A NEW FACILITY. KENTUCKY OPERA'S ADMINISTRATIVE OFFICES AND PRODUCTION OPERATIONS MOVED TO 708 MAGAZINE STREET. THIS NEW OPERA CENTER HOUSES A REHEARSAL HALL, CLASSROOMS, COSTUME SHOP, AND PROPS STORAGE, AND WILL ALSO SERVE AS AN ACTIVE CIVIC CENTER WITH ARTISTIC AND EDUCATIONAL PROGRAMMING. KENTUCKY OPERA IS COMMITTED TO CREATING A MORE JUST AND COMPASSIONATE WORLD THROUGH THE ARTS. KENTUCKY OPERA'S BOARD AND STAFF CONTINUES TO INVESTED IN EQUITY TRAINING WITH METRICS AND PLANS TO INCREASE SERVICE TO SPECIFIC, DIVERSE GROUPS OF OUR COMMUNITY. THESE PLANS WILL GUIDE KENTUCKY OPERA AS IT CONTINUES TO BUILD A SENSE OF BELONGING FOR MORE PEOPLE FROM COMMUNITIES NOT HISTORICALLY SERVED THROUGH OPERA. 31102 1 1 0 0 0 0 0 0 0 1 1 0 0 0 1 1 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 X 27 27 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 KY X BARBARA LYNNE JAMISON 5025844500 708 MAGAZINE STREET LOUISVILLE KY 40203 X ANITA M STREETER CHAIR 4.00 X X 0 0 0 HENRY H KUEHN IMMEDIATE PAST CHAIR 3.00 X 0 0 0 ERNEST W WILLIAMS SECRETARY 2.00 X 0 0 0 MATTHEW E HAMEL TREASURER/SENIOR VICE CHAI 2.00 X X 0 0 0 CHARLES C BARR MD TRUSTEE 1.00 X 0 0 0 STEPHEN D BERGER TRUSTEE 1.00 X 0 0 0 ANNE-MARIE BLANCQUAERT DVM TRUSTEE 1.00 X 0 0 0 WILLIAM A BLODGETT JR TRUSTEE 1.00 X 0 0 0 ROLANDAS T BYRD TRUSTEE 1.00 X 0 0 0 CHARLES CASH TRUSTEE 1.00 X 0 0 0 JOHN J DAVIS III TRUSTEE 1.00 X 0 0 0 TRACY DAVIS TRUSTEE 1.00 X 0 0 0 BENJAMIN J EVANS TRUSTEE 1.00 X 0 0 0 J TODD FLOWERS TRUSTEE 1.00 X 0 0 0 SPENCER E HARPER III TRUSTEE 1.00 X 0 0 0 PAULA HARSHAW TRUSTEE 1.00 X 0 0 0 CARY HEARN TRUSTEE 1.00 X 0 0 0 THOMAS JAMES III MD TRUSTEE 1.00 X 0 0 0 JENNIFER KEISLING TRUSTEE 1.00 X 0 0 0 DANAIL KELISAKIEV TRUSTEE 1.00 X 0 0 0 KYLEE MARCY TRUSTEE 1.00 X 0 0 0 DAVID MATEJA TRUSTEE 1.00 X 0 0 0 THOMAS P O'BRIEN III TRUSTEE 1.00 X 0 0 0 J ANTHONY PETRELLI TRUSTEE 1.00 X 0 0 0 VON PURDY TRUSTEE 1.00 X 0 0 0 ERIC D SCOTT TRUSTEE 1.00 X 0 0 0 THEODORE M SHLECHTER PHD TRUSTEE 1.00 X 0 0 0 MATTHEW WILLIAMS TRUSTEE 1.00 X 0 0 0 BARBARA LYNN JAMISON GENERAL DIRECTOR/CEO 40.00 X 0 0 0 0 0 0 0 0 0 0 0 31338 31338 TICKET HANDLING FEES 711110 1375 1375 1375 12343 12343 55608 0 55608 55608 55608 100664 1375 0 67951 10795 5397 2699 2699 45840 17737 25968 2135 3187 1850 1074 263 4453 1606 2511 336 2700 2700 3025 2375 650 427 427 777 120 657 347 347 12331 2705 9626 69 42 27 1075 1075 3331 1687 1644 PRINTING AND PUBLICATIO 1776 1776 MISCELLANEOUS 1633 1633 91766 31102 52910 7754 92620 128025 343442 325192 38234 80929 427714 154696 276349 273018 4188798 3915247 4939443 4722411 54395 97806 48996 121158 450000 450000 111362 111362 664753 780326 X 247219 185098 4027471 3756987 4274690 3942085 4939443 4722411 8898 -341503 0 X 0 1 X 1 0 X 1194364 1517575 1626319 1453048 31338 5822644 1194364 1517575 1626319 1453048 31338 5822644 735860 5086784 65528 20492 39515 91157 12343 229035 4693 6066 6586 17345 6069024 936163 0.83820 0.82130 X PART II, SECTION A, COLUMN E THE REPORTING PERIOD IN PART II, SECTION A, COLUMN E IS FOR A SHORT YEAR. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 4202472 -272995 10560 3918917 4532579 -158146 171961 4202472 3626584 1052194 146199 4532579 3153411 349119 238832 114778 3626584 3064957 330084 -71710 142945 26975 3153411 0 0 204777 31433 173344 206607 106933 99674 16330 16330 0 273018 REFUNDABLE ADVANCE - PPP LOAN 111362 111362 X -240839 -341503 -341503 100664 0 100664 91766 0 91766 0 91766 PART V, LINE 4: THE INTENDED USE OF THE ENDOWMENT IS TO FUND KENTUCKY OPERA'S STRATEGIC ARTISTIC INITIATIVES AND OPERATIONS. PART X, LINE 2: THE COMPANY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ASC TOPIC 740 ADDRESSES THE ACCOUNTING FOR THE UNCERTAINTY IN INCOME TAXES AND ESTABLISHES FOR ALL ENTITIES, INCLUDING NOT-FOR-PROFIT ENTITIES SUCH AS THE COMPANY, A MINIMUM THRESHOLD FOR FINANCIAL STATEMENT RECOGNITION OF THE BENEFIT OF POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN FILING TAX RETURNS (INCLUDING WHETHER AN ENTITY IS TAXABLE IN A PARTICULAR JURISDICTION). THE COMPANY RECOGNIZES TAX BENEFITS ONLY IF IT IS MORE LIKELY THAN NOT THAT A TAX POSITION (INCLUDING THE COMPANY'S ASSERTION THAT ITS INCOME IS EXEMPT FROM TAX) WILL BE SUSTAINED UPON EXAMINATION. NO LIABILITY FOR UNCERTAIN TAX POSITIONS WAS RECORDED AS OF MAY 31, 2022 OR 2021. FORM 990, PART VI, SECTION B, LINE 11B THE CHIEF FINANCIAL OFFICER, GENERAL DIRECTOR AND FINANCE COMMITTEE REVIEW FORM 990 AND A FINAL VERSION IS PROVIDED TO THE BOARD OF DIRECTORS BEFORE FINAL SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS, WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST, IS CONSIDERED AN INTERESTED PERSON. HE/SHE SHALL SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY. THE BOARD AND COMMITTEES REGULARLY MONITOR AND ENFORCE COMPLIANCE WITH THE POLICY. IN THE EVENT IT IS NOT ENTIRELY CLEAR THAT A CONFLICT OF INTEREST EXISTS, THE INDIVIDUAL WITH THE POTENTIAL CONFLICT SHALL DISCLOSE THE CIRCUMSTANCES TO THE BOARD PRESIDENT OR HIS/HER DESIGNEE, WHO SHALL DETERMINE WHETHER THERE EXISTS A CONFLICT OF INTEREST THAT IS SUBJECT TO THIS POLICY. THE BOARD PRESIDENT WILL MAKE THE DECISION AS TO WHAT COURSE OF ACTION THE ORGANIZATION AND/OR INDIVIDUALS SHOULD TAKE SO THAT THE BEST INTERESTS OF KENTUCKY OPERA ARE NOT COMPROMISED BY THE PERSONAL INTERESTS OF STAKEHOLDERS IN THE NONPROFIT. FORM 990, PART VI, SECTION B, LINE 15A THE BOARD REVIEWS COMPENSATION FOR THE GENERAL DIRECTOR BASED ON COMPARABLE SALARY DATA FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.