2024-08-14T15:41:10-05:00 2023-09-30 BDO USA 8401 GREENSBORO DRIVE 800 MCLEAN VA 22102 990 2022-10-01 530237707 WASHINGTON NATIONAL OPERA % STACEY JOHNSON KENNEDY CENT WASH 2024168000 2700 F STREET NW WASHINGTON DC 205660001 MR TIMOTHY O'LEARY GENERAL DIRECTOR 2024168000 2024-08-14 true Marc Berger P01871563 7038930600 2022 2024-08-08 14:25:15Z MR TIMOTHY O'LEARY 2700 F STREET NW WASHINGTON DC 205660001 471726 false X WWW.KENNEDY-CENTER.ORG/WNO X 1956 DC THE MISSION IS TO ADVISE, SUPPORT AND OVERSEE THE CONTINUED ARTISTIC QUALITY AND IMPACT OF THE WASHINGTON NATIONAL OPERA AT THE JOHN F. KENNEDY CENTER FOR THE PERFORMING ARTS. 41 41 0 43 0 0 529690 471726 0 0 0 0 0 0 529690 471726 529690 471726 0 0 0 0 0 0 0 0 0 529690 471726 0 60000 65000 60000 65000 0 0 THE MISSION OF THE WASHINGTON NATIONAL OPERA IS TO ADVISE, SUPPORT AND OVERSEE THE CONTINUED ARTISTIC QUALITY AND IMPACT OF THE WASHINGTON NATIONAL OPERA AT THE JOHN F. 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KENNEDY CENTER FOR THE PERFORMING ARTS TO SUPPORT ITS WASHINGTON NATIONAL OPERA PROGRAM AND PROGRAM ACTIVITIES. 471726 true true false false false false false false false false false false false false true true false true false false false false false false false false false true false true false false false false false false false false false false false false false true false false false true 0 0 0 false false false false false false false false false false false false X 41 41 false false false false false false false true true false false true true true true true true false false false X STACEY JOHNSON KENNEDY CENT 2024168000 2700 F ST NW WASHINGTON DC 20566 MS LYNNE H PRATT FORMER CFO (THRU 12/2021) 0.0 0.0 X 0 433702 21405 MR TIMOTHY O'LEARY GENERAL DIRECTOR 1.15 38.85 X 0 381563 30086 STACEY JOHNSON CHIEF FINANCIAL OFFICER 1.15 38.85 X 0 217777 15365 MS JACQUELINE BADGER MARS CHAIRMAN EMERITUS 0.5 0.5 X X 0 0 0 MR ERIC JON LARSEN CHAIRMAN 0.5 0.0 X X 0 0 0 MR JEFFREY P CUNARD PRESIDENT 0.5 0.0 X X 0 0 0 MR WILLIAM COX TREASURER 0.5 0.0 X X 0 0 0 MS ROBIN SAGOSKIN SECRETARY 0.5 0.0 X X 0 0 0 MR EDWARD ASHER TRUSTEE 0.5 0.0 X 0 0 0 MS ROSWITHA S AUGUSTA TRUSTEE 0.5 0.0 X 0 0 0 DR OMAR BAKER TRUSTEE 0.5 0.0 X 0 0 0 MR JIM BELL TRUSTEE 0.5 0.0 X 0 0 0 MS ELLEN S BERELSON TRUSTEE 0.5 0.0 X 0 0 0 MS CAMILLE S BIROS TRUSTEE 0.5 0.0 X 0 0 0 MS JANE LIPTON CAFRITZ TRUSTEE 0.5 0.5 X 0 0 0 MR ROBERT B DOWNING TRUSTEE 0.5 0.0 X 0 0 0 MR KENNETH R FEINBERG TRUSTEE 0.5 0.0 X 0 0 0 MR JAMES A FELDMAN TRUSTEE 0.5 0.0 X 0 0 0 MR ALAN FLEISCHMANN TRUSTEE 0.5 0.0 X 0 0 0 MS PATRICIA FROYO-MCCARTY TRUSTEE 0.5 0.0 X 0 0 0 MR GREG GALLOPOULOS TRUSTEE 0.5 0.0 X 0 0 0 MR DANIEL L GLASER TRUSTEE 0.5 0.0 X 0 0 0 MS MONICA L GREENBERG TRUSTEE 0.5 0.0 X 0 0 0 MR PAUL HAMILL TRUSTEE 0.5 0.0 X 0 0 0 MS MARY ANNE HUNTSMAN TRUSTEE (AS OF 02/2023) 0.5 0.0 X 0 0 0 MR IAN M JEFFERSON TRUSTEE 0.5 0.0 X 0 0 0 MR ERIC KADEL JR TRUSTEE 0.5 0.0 X 0 0 0 MS MICHELE KANG TRUSTEE 0.5 0.0 X 0 0 0 MS ANNE KLINE TRUSTEE 0.5 0.0 X 0 0 0 MR KENT KNUTSON TRUSTEE 0.5 0.0 X 0 0 0 MR JOHN MALCOLM TRUSTEE 0.5 0.0 X 0 0 0 MS TERRI MALONE TRUSTEE 0.5 0.0 X 0 0 0 THE HON MARY V MOCHARY TRUSTEE 0.5 0.0 X 0 0 0 MS RAMONA MOCKOVIAK TRUSTEE (AS OF 10/06/2022) 0.5 0.0 X 0 0 0 MS KENDRA PERKINS NORWOOD TRUSTEE (AS OF 04/2023) 0.5 0.0 X 0 0 0 MR ANDY PHAROAH TRUSTEE 0.5 0.0 X 0 0 0 MR SCOTT PLUMRIDGE TRUSTEE 0.5 0.0 X 0 0 0 MS DIANA PRINCE TRUSTEE 0.5 0.0 X 0 0 0 DR HELENA RODBARD TRUSTEE 0.5 0.0 X 0 0 0 AMB SELWA S ROOSEVELT TRUSTEE 0.5 0.0 X 0 0 0 DR MONA SIDDIQUI TRUSTEE 0.5 0.0 X 0 0 0 MS MOLLY WILKINSON TRUSTEE 0.5 0.0 X 0 0 0 MS DOROTHY M WOODCOCK TRUSTEE 0.5 0.0 X 0 0 0 MS NANCY M ZIRKIN TRUSTEE 0.5 0.0 X 0 0 0 0 1033042 66856 0 true true false 0 272221 199505 471726 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 471726 471726 471726 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 471726 471726 0 0 0 0 0 0 60000 65000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 60000 65000 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 60000 65000 60000 65000 X 0 0 0 0 0 0 60000 65000 0 X X false true X false true true X 816342 396397 362862 529690 471726 2577017 0 0 816342 396397 362862 529690 471726 2577017 948372 1628645 0 0 0 2577017 0 0.63199 0.61566 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 DUE TO AFFILIATE 65000 65000 X SCHEDULE D, PART X, LINE 2. FIN 48 FOOTNOTE: ASC 740-10 REQUIRES THAT A TAX POSITION CANNOT BE RECOGNIZED IN THE FINANCIAL STATEMENTS UNLESS IT IS "MORE LIKELY-THAN-NOT" TO BE SUSTAINED BASED SOLELY ON ITS TECHNICAL MERITS AS OF THE REPORTING DATE. THE MORE-LIKELY-THAN-NOT THRESHOLD REPRESENTS A POSITIVE ASSERTION BY MANAGEMENT THAT THE WASHINGTON NATIONAL OPERA IS ENTITLED TO THE ECONOMIC BENEFITS OF A TAX POSITION. IF A TAX POSITION IS NOT CONSIDERED MORE-LIKELY-THAN-NOT TO BE SUSTAINED BASED SOLELY ON ITS TECHNICAL MERITS, NO BENEFITS OF THE POSITION ARE TO BE RECOGNIZED. MOREOVER, THE MORE-LIKELY-THAN-NOT THRESHOLD MUST CONTINUE TO BE MET IN EACH REPORTING PERIOD TO SUPPORT CONTINUED RECOGNITION OF A BENEFIT. AS OF OCTOBER 1, 2023, THERE WERE NO UNCERTAIN TAX POSITIONS FOR WHICH A LIABILITY SHOULD BE RECORDED. THE ORGANIZATION IS GENERALLY NO LONGER SUBJECT TO INCOME TAX EXAMINATIONS BY U.S. FEDERAL, STATE AND LOCAL, OR NON-U.S. TAXING AUTHORITIES FOR FISCAL YEARS PRIOR TO FISCAL YEAR 2020. true JOHN F KENNEDY CTR FOR THE PERFORMING ARTS 2700 F STREET NW WASHINGTON DC 205660001 530245017 501(C)(3) 471726 SUPPORT KC WNO PROG. 1 SCHEDULE I, PART I, LINE 2: THE WASHINGTON NATIONAL OPERA BOARD OF TRUSTEES MONITORS THE GRANTS IT PROVIDES TO THE JOHN F. KENNEDY CENTER FOR THE PERFORMING ARTS (KENNEDY CENTER) THROUGH PERIODIC PROGRAM REPORTS AND, DUE TO THE NATURE OF THE GRANTS, ATTENDANCE AT THE KENNEDY CENTER'S WASHINGTON NATIONAL OPERA PROGRAM PERFORMANCES TO ENSURE THAT THE USE OF THE GRANT FUNDS IS CONSISTENT WITH THE INTENDED PURPOSES. true false false false false false false false false MR TIMOTHY O'LEARY GENERAL DIRECTOR 0 381113 0 0 0 450 0 21350 0 8736 0 411649 0 0 STACEY JOHNSON CHIEF FINANCIAL OFFICER 0 210604 0 7000 0 173 0 0 0 15365 0 233142 0 0 MS LYNNE H PRATT FORMER CFO (THRU 12/2021) 0 31970 0 0 0 401732 0 21350 0 55 0 455107 0 0 SCHEDULE-J. OTHER ADDITIONAL INFORMATION: THE NON-TRUSTEE OFFICERS OF WASHINGTON NATIONAL OPERA (WNO) ARE THE EMPLOYEES OF THE JOHN F. KENNEDY CENTER FOR THE PERFORMING ARTS (KENNEDY CENTER). AS A RESULT THE WNO DOES NOT DETERMINE THE COMPENSATION OF THE GENERAL DIRECTOR AND THE CHIEF FINANCIAL OFFICER. THESE INDIVIDUALS ARE INCLUDED IN THE KENNEDY CENTER'S KEY EMPLOYEE COMPENSATION EVALUATION PROCESS. PLEASE SEE THE KENNEDY CENTER'S 990 FOR ADDITIONAL DISCUSSION REGARDING THE COMPENSATION EVALUATION PROCESS. SCHEDULE J, PART I, LINE 4A: LYNNE H. PRATT RECEIVED SEVERANCE IN THE AMOUNT OF $401,655 FROM THE JOHN F. KENNEDY CENTER FOR THE PERFORMING ARTS. PAGE 990, PAGE I, LINE A: THE WASHINGTON NATIONAL OPERA (WNO) KEEPS ITS BOOKS AND COMPUTES ITS INCOME ON THE BASIS OF A 52-53 WEEK TAX YEAR. THE 52-53 WEEK YEAR ALWAYS ENDS ON A SUNDAY AND ALWAYS ON THE SUNDAY NEAREST TO THE LAST CALENDAR DAY IN SEPTEMBER. THE TAX YEAR REPORTED HEREIN REPRESENTS THE PERIOD OCTOBER 3, 2022 TO OCTOBER 1, 2023 A 52-WEEK YEAR. THE INTERNAL REVENUE SERVICE (IRS) CANNOT ACCEPT A 52-53 WEEK ELECTION FOR AN EXEMPT ORGANIZATION. ACCORDINGLY, AND TO ENSURE THAT THE IRS WOULD ACCEPT WNO'S RETURN, WNO CHANGED THE DATES OF ITS REPORTING PERIOD FROM THE AFOREMENTIONED DATES TO THE PERIOD OCTOBER 1, 2022, TO SEPTEMBER 30, 2023. FORM 990, PART VI, LINE 11B. PROCESS TO REVIEW THE FORM 990: PRIOR TO PROVIDING THE FORM 990 (RETURN) TO MEMBERS OF THE WNO BOARD OF TRUSTEES FOR THEIR REVIEW AND CONSIDERATION, A DETAILED REVIEW WAS PERFORMED BY THE WNO'S GENERAL DIRECTOR AND CHIEF FINANCIAL OFFICER AND THE JOHN F. KENNEDY CENTER FOR THE PERFORMING ARTS' (KENNEDY CENTER) CONTROLLER. AFTER THE RETURN WAS FINALIZED, MANAGEMENT PROVIDED IT TO EACH TRUSTEE VIA EMAIL/WEBSITE PRIOR TO FILING THE RETURN WITH THE IRS. QUESTIONS, IF ANY, WERE DIRECTED TO AND ADDRESSED BY THE KENNEDY CENTER'S CONTROLLER. RESPONSES TO NOTABLE QUESTIONS WERE PROVIDED TO ALL WNO TRUSTEES FOR THEIR INFORMATION AND COMMUNICATED TO THE KENNEDY CENTER'S AUDIT COMMITTEE. FORM 990, PART VI, LINE 12C. ENFORCEMENT OF POLICY: THE CONFLICT-OF-INTEREST POLICY (POLICY) APPLIES TO ALL MEMBERS OF THE BOARD OF DIRECTORS (BOARD), KEY AND OTHER EMPLOYEES THAT HAVE AUTHORITY TO SIGN CONTRACTS TOTALING $25,000 OR MORE AND/OR HAVE THE POWER TO INFLUENCE A TRANSACTION BETWEEN THE NSOA AND ANOTHER ORGANIZATION (COLLECTIVELY KNOWN AS "COVERED INDIVIDUALS"). BOARD OF DIRECTORS (EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER ARE EMPLOYEES OF THE KENNEDY CENTER AND SUBJECT TO THAT ORGANIZATION'S CONFLICT OF INTEREST POLICY). THE POLICY COVERS TRANSACTIONS BETWEEN THE NSOA AND (A) MEMBERS OF THE BOARD OF DIRECTORS, (B) THEIR FAMILY MEMBERS AND/OR (C) AN AFFILIATED ENTITY. TO ASSIST THE NSOA IN IDENTIFYING TRANSACTIONS WHERE THERE MAY BE AN ACTUAL OR PERCEIVED CONFLICT OF INTEREST, EACH DIRECTOR SHALL COMPLETE AND SIGN AN ANNUAL CONFLICT OF INTEREST DECLARATION (DECLARATION) AND SHALL, AS NECESSARY, UPDATE THE DECLARATION TO REFLECT ANY CHANGES DURING THE COURSE OF THE YEAR. DECLARATIONS COMPLETED BY DIRECTORS ARE REVIEWED BY THE KENNEDY CENTER'S GENERAL COUNSEL'S OFFICE. WHEN A DIRECTOR BECOMES AWARE OF A CONFLICT, HE OR SHE HAS THE DUTY TO IMMEDIATELY DISCLOSE THE EXISTENCE AND CIRCUMSTANCES OF SUCH COVERED TRANSACTION TO THE KENNEDY CENTER'S GENERAL COUNSEL. IF A CONFLICT WERE TO INVOLVE THE GENERAL COUNSEL, THE EXISTENCE AND CIRCUMSTANCES OF THE CONFLICT WOULD BE DISCLOSED TO THE AUDIT COMMITTEE). THE AFFECTED INDIVIDUAL MUST (A) REFRAIN FROM USING HIS OR HER PERSONAL INFLUENCE TO ENCOURAGE THE NSOA TO ENTER INTO/NOT ENTER INTO THE TRANSACTION, AND (B) PHYSICALLY EXCUSE HIMSELF OR HERSELF FROM PARTICIPATION IN ANY DISCUSSIONS REGARDING THE TRANSACTION, EXCEPT TO RESPOND TO REQUESTS FOR INFORMATION. IF A CONFLICT IS DISCLOSED IN A DECLARATION OR TO THE CHAIR OF THE BOARD OF DIRECTORS, IT WILL BE REVIEWED BY THE NSOA'S EXECUTIVE COMMITTEE. DURING THE EXECUTIVE COMMITTEE'S REVIEW, IT WILL CONSIDER WHETHER, ABSENT THE PARTICIPATION OF THE AFFECTED DIRECTOR, ANY PROPOSED CONFLICT IS FAIR AND REASONABLE TO THE NSOA. THE EXECUTIVE COMMITTEE WILL MAINTAIN SUCH DOCUMENTATION AS MAY BE NECESSARY AND APPROPRIATE TO DOCUMENT THE REVIEW OF THE CONFLICT AND WILL REPORT TO THE BOARD OF DIRECTORS ON CONFLICTS (WHETHER APPROVED OR NOT). THE EXECUTIVE COMMITTEE MAY SEEK ADVICE FROM THE KENNEDY CENTER'S GENERAL COUNSEL'S OFFICE OR FROM OUTSIDE ADVISORS. SUCH ADVICE WILL GENERALLY BE IN CONNECTION WITH EITHER THE REVIEW OF ANY CONFLICT OR WITH THE ADMINISTRATION OF THE POLICY. FORM 990, PART VI, LINE 15A-15B. COMPENSATION PROCESS: THE WNO HAS NO EMPLOYEES OF ITS OWN. THE SALARIES OF THE NON-TRUSTEE OFFICERS, WHO ARE EMPLOYEES OF THE KENNEDY CENTER, ARE DETERMINED UNDER POLICIES DISCLOSED ON THE KENNEDY CENTER'S FORM 990. FORM 990, PART VI, LINE 19. GOVERNING DOCUMENTS DISCLOSURE: THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC. FORM 990 PART XII, LINE 2C. FINANCIAL REVIEW PROCESS: THE WNO DOES NOT HAVE A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS OR SELECTION OF AN INDEPENDENT ACCOUNTANT. THE WNO'S FINANCIAL STATEMENTS ARE ISSUED ON A CONSOLIDATED BASIS WITH THE KENNEDY CENTER. THE KENNEDY CENTER HAS A COMMITTEE THAT ASSUMES OVERSIGHT OF THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS AND ASSUMES RESPONSIBILITY FOR SELECTION OF AN INDEPENDENT ACCOUNTANT. JOHN F KENNEDY CTR FOR THE PERFORMART 2700 F STREET NW WASHINGTON DC 20566 530245017 PERFORM. 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