2024-04-16T08:50:46-05:00 2023-08-31 311119890 Barnes Dennig & Co LTD 150 East Fourth Street Cincinnati OH 45202 990 2022-09-01 310549044 CINCINNATI OPERA ASSOCIATION INC CINC 5137685500 1243 ELM ST MUSIC HALL CINCINNATI OH 45202 Christpher Milligan General Director & CEO 5137685500 2024-04-02 1 Christpher Milligan 999009999 0 Paula Hume P00537516 5132418313 2024-04-02 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z Christopher Milligan 1243 ELM ST MUSIC HALL CINCINNATI OH 45202 10456562 0 X www.cincinnatiopera.org X 1935 OH To enrich and connect the community through diverse opera experiences. 68 67 156 149 3949 0 5970995 4884448 1713055 1612844 1379502 716566 -3637 16466 9059915 7230324 0 0 0 0 5469979 4961997 0 0 823368 4305229 3966341 9775208 8928338 -715293 -1698014 38670094 38235884 3515150 2945583 35154944 35290301 X 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. 0 0 6759546 1612844 The nation's second-oldest opera company, Cincinnati Opera celebrated its 103rd anniversary with its annual summer season of grand opera at historic Music Hall. Throughout June and July, the company presented four opera productions: a haunting presentation of Gaetano Donizetti's Lucia di Lammermoor, Gioachino Rossini's hilarious The Barber of Seville, the world premiere of The Knock by Aleksandra Vrebalov and Deborah Brevoort, and a groundbreaking, nationally-renowned production of Giacomo Puccini's beloved Madame Butterfly, created by an all-Japanese and Japanese American creative team. The company also presented numerous free and low-cost programs for students, families, and community partners, including the Community Open Dress Rehearsal, in which community partners were invited to Music Hall to experience a full-fledged opera rehearsal along with fun music-related activities; Sensory-Friendly Rehearsal, which offered individuals with sensory sensitivities the opportunity to enjoy an opera-in-progress; and Screen & Sky, a free event at Blue Ash's Summit Park featuring a mini-performance by opera singers, a film screening of Cincinnati Opera's inspiring, family-friendly opera, Fierce, and a magical drone light show. Throughout the year, the company offers a wide variety of programs designed to engage and connect young people, families, adults, and the opera-curious of all ages and backgrounds. 6759546 1 1 0 0 0 0 0 0 0 1 1 1 0 0 1 1 0 1 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 1 0 0 0 0 1 127 0 1 156 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 68 67 1 0 1 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 OH X X Jennifer DuBois 5137685502 1243 Elm Street Cincinnati OH 45202 Liz Kathman Grubow Chairman 4.00 X X 0 0 0 Gary T Doc Huffman Vice President 4.00 X X 0 0 0 Alva Jean Crawford Secretary 4.00 X X 0 0 0 Otto M Budig Jr Treasurer 4.00 X X 0 0 0 Boris Auerbach Vice President 4.00 X X 0 0 0 Flavia Bastos PhD Trustee 2.00 X 0 0 0 Ronald T Bates Vice President 4.00 X X 0 0 0 Charles Baverman Trustee - Joined 9/22 2.00 X 0 0 0 Patricia Beggs Trustee 2.00 X 0 0 0 Ryan Bergstrom Trustee 2.00 X 0 0 0 Elaine Billmire MD Trustee 2.00 X 0 0 0 Robert Bitter Vice President 4.00 X X 0 0 0 Dorothy Anne Blatt Vice President - thru 10/22 4.00 X X 0 0 0 Thomas Boat Trustee 2.00 X 0 0 0 Walter Bruyninckx Trustee 2.00 X 0 0 0 Vivienne Carlson Trustee 2.00 X 0 0 0 Regina Carswell Russo Trustee 2.00 X 0 0 0 Melanie M Chavez President 8.00 X X 0 0 0 Candace Cioffi Trustee - thru 9/22 2.00 X 0 0 0 Michael L Cioffi Vice President 4.00 X X 0 0 0 Sheila Cole Trustee 2.00 X 0 0 0 Peter Courlas Trustee 2.00 X 0 0 0 Eric Dauer Trustee 2.00 X 0 0 0 Alexander Donath MD Trustee 2.00 X 0 0 0 James T Fitzgerald Vice President 4.00 X X 0 0 0 Ralph Giannella MD Trustee 2.00 X 0 0 0 Barbara Hahn Vice President 4.00 X X 0 0 0 Suzanne Hasl Trustee 2.00 X 0 0 0 Julie Grady Heard Trustee and DEIA Advisor 2.00 X 28268 0 0 Donald E Hoffman Vice President 4.00 X X 0 0 0 Douglas Ignatius Trustee - thru 9/22 2.00 X 0 0 0 Jason Jackman Trustee 2.00 X 0 0 0 Anne Jaroszewicz Trustee 2.00 X 0 0 0 Kevin C Jones Vice President 4.00 X X 0 0 0 Mona Kerstine Trustee 2.00 X 0 0 0 Sid Khosla MD Trustee - thru 9/22 2.00 X 0 0 0 Amber Kincaid Trustee 2.00 X 0 0 0 Judith Coleman Kinebrew Vice President 4.00 X X 0 0 0 Renu Kotwal MD Trustee - thru 9/22 2.00 X 0 0 0 Maya LaLonde Trustee 2.00 X 0 0 0 Katie Lanni Trustee 2.00 X 0 0 0 Nanci Wilks Lanni Trustee 2.00 X 0 0 0 Lynn Larson Trustee 2.00 X 0 0 0 Ashleigh Lyons Marble Trustee - joined 9/22 2.00 X 0 0 0 Michael Marrero Vice President 4.00 X X 0 0 0 Everett McCorvey Trustee - joined 9/22 2.00 X 0 0 0 Julia B Meister Trustee 2.00 X 0 0 0 David Motch Vice President 4.00 X X 0 0 0 Christine E Neyer Trustee 2.00 X 0 0 0 Robert W Olson Vice President 4.00 X X 0 0 0 Reena Patil Trustee - joined 9/22 2.00 X 0 0 0 Nicholas Puncer Trustee - joined 9/22 2.00 X 0 0 0 Angela Powell Walker Vice President 4.00 X X 0 0 0 G James Sammarco MD Trustee 2.00 X 0 0 0 Ruthann Sammarco Trustee 2.00 X 0 0 0 Harry Santen Trustee 2.00 X 0 0 0 Edward B Silberstein MD Vice President 4.00 X X 0 0 0 Murray Sinclaire Jr Vice President 4.00 X X 0 0 0 Bradbury Skidmore MD Trustee 2.00 X 0 0 0 Douglas Skidmore Trustee 2.00 X 0 0 0 James Stapleton Vice President 4.00 X X 0 0 0 Susan Strick MD Trustee 2.00 X 0 0 0 Mary Ann Taylor Trustee 2.00 X 0 0 0 John M Tew Jr MD Vice President 4.00 X X 0 0 0 Brian Tiffany Trustee 2.00 X 0 0 0 Catharina Toltzis PhD Trustee 2.00 X 0 0 0 Sheila Williams Trustee 2.00 X 0 0 0 Stanford T Williams Jr Trustee 2.00 X 0 0 0 Ronna K Willis Vice President 4.00 X X 0 0 0 Jeannine Winkelmann Vice President 4.00 X X 0 0 0 Peg Wyant Trustee 2.00 X 0 0 0 Anne Zaring Vice President 4.00 X X 0 0 0 Mario Zuccarello MD Trustee 2.00 X 0 0 0 Christopher A Milligan General Director & CEO 50.00 X 227111 0 20358 Joseph F Peacock Chief Philanthropy Officer 50.00 X 119794 0 7596 Jason Terwilliger - thru 123 Chief Financial Officer 50.00 X 111857 0 4649 Evans J Mirageas Artistic Director 50.00 X 220837 0 17455 707867 0 50058 4 0 1 0 Cincinnati Arts Association 650 Walnut Street Cincinnati OH 45202 Rent and Building Services 1176122 Cincinnati Symphony Orchestra 1241 Elm Street Cincinnati OH 45202 Orchestra Services 1017704 Terra Firma - Reinhold LLC 6281 Tri-Ridge Blvd Loveland OH 45140 Rent 342422 Cincinnati Stage Employees Local #5 35 E 7th Street Suite 501 Cincinnati OH 45202 Stagehand Labor 114098 4 688850 92033 1373989 2729576 6565 4884448 Event Revenue 711190 1313876 1313876 Set Rental Income 711190 242630 242630 Artistic Revenue 711190 24133 24133 Education Outreach 711190 13900 13900 Merchandise Income 711190 11305 11305 7000 7000 1612844 921633 3949 917684 2854931 3059998 -205067 -205067 -205067 180129 92033 166240 13889 13889 Miscellaneous 900099 2577 2577 2577 7230324 1612844 3949 729083 729657 351558 169044 209055 3697101 2789334 651282 256485 34787 17566 12670 4551 310335 171870 102858 35607 190117 103986 55183 30948 10154 10154 19793 19793 187233 112217 56313 18703 339833 250158 89675 93773 15629 75624 2520 128405 89883 19261 19261 677457 629341 38219 9897 462206 441466 20487 253 8668 1212 7161 295 23417 20918 2499 63067 50454 9460 3153 Production & Artistic 1324859 1324859 Scenery 294112 294112 New Century Campaign 142965 142965 Education programs 87100 87100 103299 7883 95416 8928338 6759546 1345424 823368 945738 1803470 2187269 1186137 173811 175221 129506 49565 10267295 7647713 2873943 2619582 22075675 22045152 9339319 9722953 941803 633804 3030 0 38670094 38235884 664129 335562 3000 40000 2848021 2570021 3515150 2945583 X 9288622 9144415 25866322 26145886 35154944 35290301 38670094 38235884 X -1698014 1888093 -54722 X X 0 1 X 1 0 X 5476598 4272301 5141492 5916368 4884448 25691207 5476598 4272301 5141492 5916368 4884448 25691207 4706011 20985196 803845 806800 768531 795701 921633 4096510 389349 389349 3505 2577 6082 30183148 5429663 0.69530 0.68310 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 22075675 100000 1662306 1792829 22045152 25881875 100000 -2788005 1022011 96184 22075675 22646744 406023 4796044 1657572 309364 25881875 21376927 231957 2212930 1175070 22646744 22196411 60545 752685 1632714 21376927 0.37000 0.63000 1 0 4746749 4746749 0 1688072 1589547 98525 3832474 1311417 2521057 2619582 Beneficial Interest in Assets 9722953 F 9722953 Lease Liability 2570021 2570021 X 9286512 1888093 56577 111518 2056188 7230324 0 7230324 9151155 56577 166240 222817 8928338 0 8928338 Part V, Line 4: Endowment funds are invested in accordance with an Investment Policy approved by the Board of Trustees and its Investment Committee. A portion of the Opera's endowment fund is restricted by donor stipulation. Limited distributions from unrestricted endowment funds are made to support operations in accordance with an annual spending rate approved by the Board. Part X, Line 2: The Opera is exempt from income taxes under Section 501 of the Internal Revenue Code and a similar provision of Ohio Law. However, the Opera is subject to federal income tax on any unrelated business income. The Opera's IRS Form 990 is subject to review and examination by federal and state authorities. The Opera believes it has appropriate support for any tax positions taken, and therefore, does not have any uncertain income tax positions that are material to the financial statements. Part XI, Line 2d - Other Adjustments: Write off of aged pledges -54,722. Special Event Expense 166,240. Part XII, Line 2d - Other Adjustments: Special Event Expense 166,240. Opera Gala 230695 65533 165162 153389 Pride Night 36134 26500 9634 11576 2 5333 5333 1275 272162 92033 180129 166240 166240 13889 X 1 1 X X X X 0 0 0 0 0 0 0 0 0 Christopher A Milligan General Director & CEO 224611 0 0 0 2500 0 7517 0 12841 0 247469 0 0 0 Evans J Mirageas Artistic Director 219837 0 1000 0 0 0 7268 0 10187 0 238292 0 0 0 Part I, Line 1a The membership was for the Queen City Club. Meetings and business lunches are held there. Form 990, Part VI, Section A, line 2 Candace Cioffi and Michael Cioffi have a family relationship. Bradley Skidmore and Douglas Skidmore have a family relationship. James Sammarco and Ruthann Sammarco have a family relationship. Nanci Lanni and Katie Lanni have a family relationship. Edward Silberstein and Eric Dauer have a family relationship. Form 990, Part VI, Section A, line 4 In July 2023, the Cincinnati Opera amended and restated its Code of Regulations and Board Governance Policies. The primary changes were the increase in length of a trustee's term from two to three years, extension of the term limit for trustees from six to nine years, and elimination of the officer position of Vice President. Form 990, Part VI, Section B, line 11b A draft of this Form 990 was reviewed at a meeting of the Finance Committee of the Board of Trustees and was emailed a secure link for review and comment was provided to each voting member of the Board of Trustees before it was filed. Form 990, Part VI, Section B, line 12c The Chair of the Finance Committee, in consultation with the Board President, review periodically any financial interests disclosed in the conflict of interest statements completed by Trustees and key employees and report the results of the review to the Finance Committee, which determines whether the transaction, agreement or arrangement to which it relates should be permitted to go forward or continue or should be terminated or precluded. That determination is reported to the Executive Committee of the Board, which has the authority to accept, reject or modify it. Form 990, Part VI, Section B, line 15 The Governance and Personnel Committee of the Board determines the CEO's compensation, based on performance, local competitive rates and national industry salary data. Form 990, Part VI, Section C, line 19 The organization's Articles of Incorporation, Code of Regulations, Conflict of Interest Policy and financial statements are available upon request. Form 990, Part XI, line 9: Write off of aged pledges -54,722. Form 990, Part VII No changes to the process in the current year. Opera the Rhine LLC 1243 Elm Street Cincinnati OH 45202 811539474 Lessee of Reinhold Drive Warehouse OH 0 0 Cincinnati Opera Association Inc