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      <Form990PartVIISectionAGrp>
        <PersonNm>ROBERT WERNER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <AverageHoursPerWeekRt>0.25</AverageHoursPerWeekRt>
        <AverageHoursPerWeekRltdOrgRt>0.75</AverageHoursPerWeekRltdOrgRt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
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      <TotalReportableCompFromOrgAmt>451923</TotalReportableCompFromOrgAmt>
      <TotReportableCompRltdOrgAmt>0</TotReportableCompRltdOrgAmt>
      <TotalOtherCompensationAmt>0</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>2</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>true</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>MIAMI SYPHONIC ENTERTAINMENT INC</PersonNm>
        </ContractorName>
        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>PO BOX 310578</AddressLine1Txt>
            <CityNm>MIAMI</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33130</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>Orchestra Services</ServicesDesc>
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      <ContractorCompensationGrp>
        <ContractorName>
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        <ContractorAddress>
          <USAddress>
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            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>331345053</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>TENANT SERVICES</ServicesDesc>
        <CompensationAmt>265234</CompensationAmt>
      </ContractorCompensationGrp>
      <ContractorCompensationGrp>
        <ContractorName>
          <PersonNm>Premium Transport Services</PersonNm>
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        <ContractorAddress>
          <USAddress>
            <AddressLine1Txt>8390 NW 25TH STREET</AddressLine1Txt>
            <CityNm>MIAMI</CityNm>
            <StateAbbreviationCd>FL</StateAbbreviationCd>
            <ZIPCd>33122</ZIPCd>
          </USAddress>
        </ContractorAddress>
        <ServicesDesc>Transportation Svcs</ServicesDesc>
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      <FundraisingAmt>150950</FundraisingAmt>
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      <TotalContributionsAmt>235754</TotalContributionsAmt>
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      <GamingDirectExpensesAmt>0</GamingDirectExpensesAmt>
      <NetIncomeFromGamingGrp>
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      <NetIncomeOrLossGrp>
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        <BusinessCd>711190</BusinessCd>
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        <RelatedOrExemptFuncIncomeAmt>2991</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
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        <RelatedOrExemptFuncIncomeAmt>2991</RelatedOrExemptFuncIncomeAmt>
        <UnrelatedBusinessRevenueAmt>0</UnrelatedBusinessRevenueAmt>
        <ExclusionAmt>10675</ExclusionAmt>
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      <GrantsToDomesticOrgsGrp>
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      <BenefitsToMembersGrp>
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        <ManagementAndGeneralAmt>62601</ManagementAndGeneralAmt>
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        <FundraisingAmt>5140</FundraisingAmt>
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        <ManagementAndGeneralAmt>4523</ManagementAndGeneralAmt>
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      <PayrollTaxesGrp>
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      <FeesForServicesManagementGrp>
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      <FeesForServicesLegalGrp>
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      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
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      <FeesForServicesLobbyingGrp>
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      </FeesForServicesLobbyingGrp>
      <FeesForServicesProfFundraising>
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      <FeesForSrvcInvstMgmntFeesGrp>
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        <ManagementAndGeneralAmt>7766</ManagementAndGeneralAmt>
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      <AdvertisingGrp>
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      <OfficeExpensesGrp>
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        <ProgramServicesAmt>1588</ProgramServicesAmt>
        <ManagementAndGeneralAmt>8160</ManagementAndGeneralAmt>
        <FundraisingAmt>1455</FundraisingAmt>
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      <InformationTechnologyGrp>
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      <RoyaltiesGrp>
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      <TravelGrp>
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      <PymtTravelEntrtnmntPubOfclGrp>
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      <ConferencesMeetingsGrp>
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        <ManagementAndGeneralAmt>5308</ManagementAndGeneralAmt>
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      <PaymentsToAffiliatesGrp>
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      <OtherExpensesGrp>
        <Desc>EQUIPMENT RENTAL/MAINTENANCE</Desc>
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        <ManagementAndGeneralAmt>3725</ManagementAndGeneralAmt>
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      <OtherExpensesGrp>
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      <TotalFunctionalExpensesGrp>
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    <IRS990ScheduleD documentId="IRS990ScheduleD">
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        <Desc>OTHER</Desc>
        <BookValueAmt>36604</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>7454698</TotalBookValueOtherAssetsAmt>
      <FederalIncomeTaxLiabilityAmt>0</FederalIncomeTaxLiabilityAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>CASH OVERDRAFT</Desc>
        <Amt>15568</Amt>
      </OtherLiabilitiesOrgGrp>
      <OtherLiabilitiesOrgGrp>
        <Desc>DISASTER LOAN</Desc>
        <Amt>3600</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>19168</TotalLiabilityAmt>
      <FootnoteTextInd>X</FootnoteTextInd>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part V, Line 4:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FAIR VALUE OF ASSETS ASSOCIATED WITH INDIVIDUAL DONOR RESTRICTED ENDOWMENT FUNDS FELL BELOW THE LEVEL THAT THE DONOR REQUIRES THE ORGANIZATION TO RETAIN AS A FUND OF PERPETUAL DURATION. DUE TO SIGNIFICANT CASH FLOW ISSUES, THE ORGANIZATION DECIDED TO BORROW FROM ITS TWO DONOR-RESTRICTED ENDOWMENT FUNDS IN PRIOR YEARS. THE DEFICIENCIES WERE REPAID AS OF THE MAY 31, 2023 TAX YEAR.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule D, Part X, Line 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION RECOGNIZES AND MEASURES TAX POSITIONS BASED ON ITS TECHNICAL MERIT AND ASSESSES THE LIKELIHOOD THAT THE POSITIONS WILL BE SUSTAINED UPON EXAMINATION BASED ON THE FACTS, CIRCUMSTANCES AND INFORMATION AVAILABLE AT THE END OF EACH PERIOD. INTEREST AND PENALTIES ON TAX LIABILITIES, IF ANY, WOULD BE RECORDED IN INTEREST EXPENSE AND OTHER NON-INTEREST EXPENSE, RESPECTIVELY. THE ORGANIZATION DOES NOT BELIEVE IT HAS TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS AND, ACCORDINGLY, IT HAS NOT RECORDED ANY LIABILITY FOR UNRECOGNIZED TAX BENEFITS. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY A TAXING AUTHORITY. ADDITIONALLY, THE FLORIDA GRAND OPERA HAS FILED IRS FORM 990 INFORMATION RETURNS, AS REQUIRED, AND ALL OTHER APPLICABLE RETURNS IN JURISDICTIONS WHERE SO REQUIRED. AS OF MAY 31, 2023 AND 2022, THE ORGANIZATION WAS NOT SUBJECT TO ANY EXAMINATION BY A TAXING AUTHORITY.</ExplanationTxt>
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    </IRS990ScheduleD>
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        <Event1Nm>ANNUAL GALA</Event1Nm>
        <GrossReceiptsEvent1Amt>229750</GrossReceiptsEvent1Amt>
        <CharitableContriEvent1Amt>150950</CharitableContriEvent1Amt>
        <GrossRevenueEvent1Amt>78800</GrossRevenueEvent1Amt>
        <FoodAndBeverageEvent1Amt>78195</FoodAndBeverageEvent1Amt>
        <EntertainmentEvent1Amt>7412</EntertainmentEvent1Amt>
        <OtherDirectExpensesEvent1Amt>31806</OtherDirectExpensesEvent1Amt>
        <OtherEventsTotalCnt>0</OtherEventsTotalCnt>
        <GrossReceiptsTotalAmt>229750</GrossReceiptsTotalAmt>
        <CharitableContributionsTotAmt>150950</CharitableContributionsTotAmt>
        <GrossRevenueTotalEventsAmt>78800</GrossRevenueTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>78195</FoodAndBeverageTotalEventsAmt>
        <EntertainmentTotalEventsAmt>7412</EntertainmentTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>31806</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>117413</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>-38613</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleJ documentId="IRS990ScheduleJ">
      <WrittenEmploymentContractInd>X</WrittenEmploymentContractInd>
      <BoardOrCommitteeApprovalInd>X</BoardOrCommitteeApprovalInd>
      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
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      <InitialContractExceptionInd>false</InitialContractExceptionInd>
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        <PersonNm>SUSAN T DANIS</PersonNm>
        <TitleTxt>GENERAL DIRECTOR, CEO</TitleTxt>
        <BaseCompensationFilingOrgAmt>286923</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
        <OtherCompensationFilingOrgAmt>0</OtherCompensationFilingOrgAmt>
        <OtherCompensationRltdOrgsAmt>0</OtherCompensationRltdOrgsAmt>
        <DeferredCompensationFlngOrgAmt>0</DeferredCompensationFlngOrgAmt>
        <DeferredCompRltdOrgsAmt>0</DeferredCompRltdOrgsAmt>
        <NontaxableBenefitsFilingOrgAmt>0</NontaxableBenefitsFilingOrgAmt>
        <NontaxableBenefitsRltdOrgsAmt>0</NontaxableBenefitsRltdOrgsAmt>
        <TotalCompensationFilingOrgAmt>286923</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>0</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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        <PersonNm>VICTOR KENDALL</PersonNm>
        <TitleTxt>CHIEF ADVANCEMENT OFFICER</TitleTxt>
        <BaseCompensationFilingOrgAmt>165000</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>0</CompensationBasedOnRltdOrgsAmt>
        <BonusFilingOrganizationAmount>0</BonusFilingOrganizationAmount>
        <BonusRelatedOrganizationsAmt>0</BonusRelatedOrganizationsAmt>
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        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
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        <PersonNm>PER LOOF</PersonNm>
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        <LoanFromOrganizationInd>X</LoanFromOrganizationInd>
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        <BalanceDueAmt>125000</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
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        <WrittenAgreementInd>true</WrittenAgreementInd>
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      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>Susan Danis</PersonNm>
        <RelationshipWithOrgTxt>General Director/CEO</RelationshipWithOrgTxt>
        <LoanPurposeTxt>SHORT-TERM FIN</LoanPurposeTxt>
        <LoanFromOrganizationInd>X</LoanFromOrganizationInd>
        <OriginalPrincipalAmt>160000</OriginalPrincipalAmt>
        <BalanceDueAmt>60000</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>true</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>true</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>LAWRENCE KAMIN</PersonNm>
        <RelationshipWithOrgTxt>SECRETARY/DIRECTOR</RelationshipWithOrgTxt>
        <LoanPurposeTxt>SHORT-TERM FIN</LoanPurposeTxt>
        <LoanFromOrganizationInd>X</LoanFromOrganizationInd>
        <OriginalPrincipalAmt>65000</OriginalPrincipalAmt>
        <BalanceDueAmt>25000</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>true</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>true</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>ROBERT GANG</PersonNm>
        <RelationshipWithOrgTxt>DIRECTOR</RelationshipWithOrgTxt>
        <LoanPurposeTxt>SHORT-TERM FIN</LoanPurposeTxt>
        <LoanFromOrganizationInd>X</LoanFromOrganizationInd>
        <OriginalPrincipalAmt>25000</OriginalPrincipalAmt>
        <BalanceDueAmt>5000</BalanceDueAmt>
        <DefaultInd>false</DefaultInd>
        <BoardOrCommitteeApprovalInd>true</BoardOrCommitteeApprovalInd>
        <WrittenAgreementInd>true</WrittenAgreementInd>
      </LoansBtwnOrgInterestedPrsnGrp>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART I, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:</FormAndLineReferenceDesc>
        <ExplanationTxt>FLORIDA GRAND OPERA AIMS TO BE A DRIVING FORCE OF CULTURAL GROWTH IN SOUTH FLORIDA THROUGH THE PRESENTATION OF THE MOST COMPREHENSIVE ART FORM IN THE WORLD - OPERA. OUR WORLD-CLASS OPERATIC PRODUCTIONS ARE ALL-INCLUSIVE ARTISTIC OFFERINGS THAT INCORPORATE POWERFUL VOICES, INSPIRED MUSICAL PERFORMANCE, ENTRANCING DANCE, CAPTIVATING SET DESIGN, AND MORE. WE STRIVE TO BRING EACH ELEMENT OF THIS MULTI-FACETED SPECTACLE TO LIFE ON STAGE, WHILE HAVING A POSITIVE IMPACT AND IMPROVING QUALITY OF LIFE IN OUR COMMUNITY AND BEYOND. THE COMPANY'S REACH STANDS ON FOUR MAIN PILLARS: ARTISTIC INTEGRITY, TALENT DEVELOPMENT, EDUCATIONAL OUTREACH, AND TECHNOLOGICAL INNOVATION. OUR ARTISTIC INTEGRITY HINGES ON OFFERING A MIXED OPERATIC SELECTION OF CLASSICS AS WELL AS CONTEMPORARY OR NEW WORKS, SPEAKING TO THE DIVERSITY OF OUR COMMUNITY WHILE CONTRIBUTING TO THE DEVELOPMENT OF THE ART FORM AS A WHOLE. WE ALSO ASPIRE TO FOSTER YOUNG, PROMISING TALENTS THROUGH OUR STUDIO ARTIST PROGRAM, CONTRIBUTING TO A SOLID FUTURE FOR THE TRADITION OF OPERA. OUR EDUCATIONAL PROGRAMS FOCUS ON OPENING YOUNG AUDIENCES TO THE WONDERS OF CLASSICAL MUSIC THROUGH MULTIPLE APPROACHES - FROM IN-CLASSROOM ACTIVITIES TO FULL-SCALE PERFORMANCES ESPECIALLY FOCUSING ON UNDERSERVED POPULATION.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:</FormAndLineReferenceDesc>
        <ExplanationTxt>BY EXPANDING ITS REACH TO DIVERSE COMMUNITIES THROUGHOUT MIAMI AND FORT LAUDERALE AND WIDER AUDIENCES ABROAD CREATING A CULTURAL DESTINATION. TO ACCOMPLISH OUR MISSION, WE PRODUCE WORLD-CLASS OPERA, WE CHAMPION NEW WORKS, WE BUILD NEW AUDIENCES, WE EDUCATE AND ENGAGE OUR COMMUNITY, AND WE NURTURE THE FINEST OPERA ARTISTS, ARTISANS, AND ADMINISTRATORS OF EACH GENERATION. BY DOING SO, WE STRENGTHEN THE CULTURAL AND ECONOMIC VITALITY OF THE SOUTH FLORIDA COMMUNITY.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART III, LINE 4A, PROGRAM SERVICE ACCOMPLISHMENTS:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE PROGRAM NOT ONLY EXISTS TO PROVIDE THE HIGHEST CALIBER TRAINING FOR YOUNG OPERA SINGERS BUT ALSO SERVES AS AN INVALUABLE COMMUNITY LIAISON FOR FGO; PRESENTING A VAST NUMBER OF OUTREACH AND EDUCATION EVENTS THROUGHOUT SOUTH FLORIDA, BRINGING OPERA TO NEW AND DIVERSE AUDIENCES THROUGHOUT THE REGION. OUTREACH AND EDUCATION - FGO'S PRESENTS MORE THAN 120 PROGRAMS EACH YEAR BASED IN THE COMMUNITY. THIS INCLUDES BUT IS NOT LIMITED TO THE WORKING WITH CHILDREN THAT ARE VICTIMS OF HUMAN AND SEX TRAFFICKING, FREE CONCERTS FOR THE GENERAL PUBLIC AND INTENSE WORK WITH CHILDREN OF MIGRANT WORKERS IN FLORIDA CITY. PROJECT ACTIVITIES WILL INCLUDE AN INTRODUCTION TO OPERA, VOCAL/MUSICAL ELEMENTS, PRODUCTION ELEMENTS, AND LIVE OPERA EXPERIENCES.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION A, LINE 2:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE FOLLOWING MEMBERS OF THE BOARD HAVE FAMILY RELATIONSHIPS. 1) VICTOR AND ARLENE MENDELSON.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 11B:</FormAndLineReferenceDesc>
        <ExplanationTxt>A COPY OF THE FORM 990 WILL BE REVIEWED AND APPROVED BY THE GENERAL DIRECTOR &amp; CEO AND DIRECTOR OF FINANCE. THE RETURN IS THEN SUBMITTED TO AND REVIEWED BY THE ORGANIZATION'S AUDIT COMMITTEE. THE AUDIT COMMITTEE THEN MAKES A RECOMMENDATION TO THE BOARD CONCERNING APPROVAL OF THE 990.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 12C:</FormAndLineReferenceDesc>
        <ExplanationTxt>MANAGEMENT CLOSELY REVIEWS ALL TRANSACTIONS TO ENSURE NO CONFLICTS EXIST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION B, LINE 15A:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION APPOINTED A COMPENSATION COMMITTEE THAT DETERMINED AND RECOMMENDED THE SALARY FOR THE GENERAL DIRECTOR AND DIRECTOR OF FINANCE. THE PROPOSED SALARIES WERE THEN FURTHER DISCUSSED AND APPROVED BY THE ENTIRE BOARD OF DIRECTORS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART VI, SECTION C, LINE 19:</FormAndLineReferenceDesc>
        <ExplanationTxt>THE ORGANIZATION MAKES ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
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          <BusinessNameLine1Txt>GREATER MIAMI OPERA INC</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>8390 NW 25TH STREET</AddressLine1Txt>
          <CityNm>MIAMI</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33122</ZIPCd>
        </USAddress>
        <EIN>596001597</EIN>
        <PrimaryActivitiesTxt>OPERA</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>FL</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 7</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>FGO INC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>true</ControlledOrganizationInd>
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      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>OPERA GUILD INC</BusinessNameLine1Txt>
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          <AddressLine1Txt>300 SE 2ND STREET</AddressLine1Txt>
          <CityNm>FORT LAUDERDALE</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33301</ZIPCd>
        </USAddress>
        <EIN>590906317</EIN>
        <PrimaryActivitiesTxt>OPERA</PrimaryActivitiesTxt>
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        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 7</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>FGO INC</BusinessNameLine1Txt>
        </DirectControllingEntityName>
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      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
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        <MethodOfAmountDeterminationTxt>Accrual</MethodOfAmountDeterminationTxt>
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        </OtherOrganizationName>
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        <InvolvedAmt>1937324</InvolvedAmt>
        <MethodOfAmountDeterminationTxt>accrual</MethodOfAmountDeterminationTxt>
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        <MethodOfAmountDeterminationTxt>accrual</MethodOfAmountDeterminationTxt>
      </TransactionsRelatedOrgGrp>
      <TransactionsRelatedOrgGrp>
        <OtherOrganizationName>
          <BusinessNameLine1Txt>Greater Miami Opera Inc</BusinessNameLine1Txt>
        </OtherOrganizationName>
        <TransactionTypeTxt>q</TransactionTypeTxt>
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        <MethodOfAmountDeterminationTxt>Accrual</MethodOfAmountDeterminationTxt>
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        <MethodOfAmountDeterminationTxt>Accrual</MethodOfAmountDeterminationTxt>
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</Return>
