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      <TotReportableCompRltdOrgAmt>451923</TotReportableCompRltdOrgAmt>
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      <IndivRcvdGreaterThan100KCnt>0</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>false</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>true</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <ContractorCompensationGrp>
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        </ContractorName>
        <ContractorAddress>
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            <StateAbbreviationCd>FL</StateAbbreviationCd>
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          </USAddress>
        </ContractorAddress>
        <ServicesDesc>PERFORMANCE VENUE</ServicesDesc>
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      </ContractorCompensationGrp>
      <CntrctRcvdGreaterThan100KCnt>1</CntrctRcvdGreaterThan100KCnt>
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      <ProgramServiceRevenueGrp>
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        <BusinessCd>711300</BusinessCd>
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        <RelatedOrExemptFuncIncomeAmt>510147</RelatedOrExemptFuncIncomeAmt>
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      </IncmFromInvestBondProceedsGrp>
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      </RoyaltiesRevenueGrp>
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        <PersonalAmt>0</PersonalAmt>
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      </NetIncomeFromGamingGrp>
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      <NetIncomeOrLossGrp>
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      <GrantsToDomesticOrgsGrp>
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      </GrantsToDomesticOrgsGrp>
      <GrantsToDomesticIndividualsGrp>
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      </GrantsToDomesticIndividualsGrp>
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      </ForeignGrantsGrp>
      <BenefitsToMembersGrp>
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      </BenefitsToMembersGrp>
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      </CompCurrentOfcrDirectorsGrp>
      <CompDisqualPersonsGrp>
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      </CompDisqualPersonsGrp>
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        <FundraisingAmt>11993</FundraisingAmt>
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      </FeesForServicesManagementGrp>
      <FeesForServicesLegalGrp>
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      </FeesForServicesLegalGrp>
      <FeesForServicesAccountingGrp>
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      <FeesForServicesLobbyingGrp>
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      <FeesForServicesProfFundraising>
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      <RoyaltiesGrp>
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      <PymtTravelEntrtnmntPubOfclGrp>
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      <OtherExpensesGrp>
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      <OtherExpensesGrp>
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      <OtherExpensesGrp>
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        <FundraisingAmt>49003</FundraisingAmt>
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      <CYMinus4YrEndwmtFundGrp />
      <LandGrp />
      <BuildingsGrp />
      <LeaseholdImprovementsGrp />
      <EquipmentGrp />
      <OtherLandBuildingsGrp />
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        <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 UNRECONGIZED 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>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
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      <InitialContractExceptionInd>false</InitialContractExceptionInd>
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        <TitleTxt>GENERAL DIRECTOR, CEO</TitleTxt>
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        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
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      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>VICTOR KENDALL</PersonNm>
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        <BaseCompensationFilingOrgAmt>0</BaseCompensationFilingOrgAmt>
        <CompensationBasedOnRltdOrgsAmt>165000</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>0</TotalCompensationFilingOrgAmt>
        <TotalCompensationRltdOrgsAmt>165000</TotalCompensationRltdOrgsAmt>
        <CompReportPrior990FilingOrgAmt>0</CompReportPrior990FilingOrgAmt>
        <CompReportPrior990RltdOrgsAmt>0</CompReportPrior990RltdOrgsAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Schedule J, Part I, Line 3:</FormAndLineReferenceDesc>
        <ExplanationTxt>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.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART III, LINE 1, DESCRIPTION OF ORGANIZATION MISSION:</FormAndLineReferenceDesc>
        <ExplanationTxt>OUR WORLD-CLASS OPERATIC PRODUCTIONS ARE ALL-INCLUSIVE ARTISTIC OFFERINGS THAT INCORPORATE POWERFUL VOICES, INSPIRED MUSICAL ARRANGEMENTS, ENTRANCING DANCE, CAPTIVATING SET DESIGN, AND MORE. WE STRIVE TO BRING EACH ELEMENT OF THIS MULTI-FACETED SPECTACLE TO LIFE ON STAGE, HAVING A POSITIVE IMPACT ON ALL RELATED ART FORMS IN BROWARD COUNTY AND BEYOND. WE ALSO ASPIRE TO FOSTER YOUNG, PROMISING TALENTS THROUGH OUR YOUNG ARTIST STUDIO 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 ATTENDANCE AT FULL-SCALE PERFORMANCES AT THE BROWARD CENTER FOR THE PERFORMING ARTS. STAYING AT THE FOREFRONT OF TECHNOLOGY AND SOCIAL MEDIA TRENDS, WE EMPLOY THESE TO CREATE A DEEPER LEVEL OF ENGAGEMENT WITH OUR CURRENT AUDIENCES AND CONNECT WITH NEW ONES.</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, PRESENTING A VAST NUMBER OF OUTREACH AND EDUCATION. EVENTS THROUGHOUT BROWARD COUNTY, BRINGING OPERA TO NEW AND DIVERSE AUDIENCES THROUGHOUT THE REGION.</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 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>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 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>
    <IRS990ScheduleR documentId="IRS990ScheduleR">
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>FLORIDA GRAND OPERA</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>8930 NW 25TH STREET</AddressLine1Txt>
          <CityNm>MIAMI</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33122</ZIPCd>
        </USAddress>
        <EIN>650496477</EIN>
        <PrimaryActivitiesTxt>OPERA</PrimaryActivitiesTxt>
        <LegalDomicileStateCd>FL</LegalDomicileStateCd>
        <ExemptCodeSectionTxt>501(C)(3)</ExemptCodeSectionTxt>
        <PublicCharityStatusTxt>LINE 7</PublicCharityStatusTxt>
        <DirectControllingEntityName>
          <BusinessNameLine1Txt>NA</BusinessNameLine1Txt>
        </DirectControllingEntityName>
        <ControlledOrganizationInd>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <IdRelatedTaxExemptOrgGrp>
        <DisregardedEntityName>
          <BusinessNameLine1Txt>GREATER MIAMI OPERA</BusinessNameLine1Txt>
        </DisregardedEntityName>
        <USAddress>
          <AddressLine1Txt>8930 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>false</ControlledOrganizationInd>
      </IdRelatedTaxExemptOrgGrp>
      <ReceiptOfIntAnntsRntsRyltsInd>false</ReceiptOfIntAnntsRntsRyltsInd>
      <GiftGrntOrCapContriToOthOrgInd>false</GiftGrntOrCapContriToOthOrgInd>
      <GiftGrntCapContriFromOthOrgInd>false</GiftGrntCapContriFromOthOrgInd>
      <LoansOrGuaranteesToOtherOrgInd>false</LoansOrGuaranteesToOtherOrgInd>
      <LoansOrGuaranteesFromOthOrgInd>true</LoansOrGuaranteesFromOthOrgInd>
      <DivRelatedOrganizationInd>false</DivRelatedOrganizationInd>
      <AssetSaleToOtherOrgInd>false</AssetSaleToOtherOrgInd>
      <AssetPurchaseFromOtherOrgInd>false</AssetPurchaseFromOtherOrgInd>
      <AssetExchangeInd>false</AssetExchangeInd>
      <RentalOfFacilitiesToOthOrgInd>false</RentalOfFacilitiesToOthOrgInd>
      <RentalOfFcltsFromOthOrgInd>false</RentalOfFcltsFromOthOrgInd>
      <PerformOfServicesForOthOrgInd>false</PerformOfServicesForOthOrgInd>
      <PerformOfServicesByOtherOrgInd>false</PerformOfServicesByOtherOrgInd>
      <SharingOfFacilitiesInd>false</SharingOfFacilitiesInd>
      <PaidEmployeesSharingInd>true</PaidEmployeesSharingInd>
      <ReimbursementPaidToOtherOrgInd>true</ReimbursementPaidToOtherOrgInd>
      <ReimbursementPaidByOtherOrgInd>false</ReimbursementPaidByOtherOrgInd>
      <TransferToOtherOrgInd>false</TransferToOtherOrgInd>
      <TransferFromOtherOrgInd>true</TransferFromOtherOrgInd>
    </IRS990ScheduleR>
  </ReturnData>
</Return>
