2025-11-05T15:54:54-06:00 2025-06-30 251408703 SCHNEIDER DOWNS & CO INC ONE PPG PLACE SUITE 1700 PITTSBURGH PA 15222 990 2024-07-01 251073139 PITTSBURGH OPERA INC PITT 4122810912 2425 LIBERTY AVENUE PITTSBURGH PA 15222 CHRISTOPHER HAHN GENERAL DIRECTOR 4122810912 2025-10-29 1 0 ERIN F WOOD P01710275 4122613644 2024 2025-03-06 01:10:19Z CHRISTOPHER HAHN 2425 LIBERTY AVENUE PITTSBURGH PA 15222 13115675 0 X WWW.PITTSBURGHOPERA.ORG X 1955 PA TO PRODUCE A RANGE OF ARTISTIC AND EDUCATIONAL PROGRAMS TO ENGAGE AND ENRICH THE COMMUNITY. 43 42 288 98 10245 0 4853998 4689391 1325746 1228834 744805 1258013 119132 290360 7043681 7466598 174634 226136 0 0 5107476 5134109 0 0 875346 3371984 3339113 8654094 8699358 -1610413 -1232760 33997594 34172666 748325 473310 33249269 33699356 X THE MISSION OF PITTSBURGH OPERA, INC. IS TO ENRICH PITTSBURGH AND THE TRI-STATE AREA CULTURALLY AND TO DRAW NATIONAL AND INTERNATIONAL ATTENTION TO THE REGION. THIS COMMITMENT IS COMPRISED OF FOUR GOALS: CREATING OPERA PRODUCTIONS WHICH MEET AND PRESERVE THE HIGHEST STANDARDS OF ARTISTIC EXCELLENCE; CONVEYING THE OPERATIC ARTS IN WAYS THAT MAKE THE ART FORM INTELLECTUALLY AND FINANCIALLY ACCESSIBLE TO A DIVERSE AUDIENCE; PROVIDING EDUCATIONAL OPPORTUNITIES TO DEVELOP YOUNG SINGERS INTO TOMORROW'S ARTISTS; AND ENSURING THE FUTURE OF THE COMPANY THROUGH RESPONSIBLE FISCAL MANAGEMENT TODAY. 0 0 3888675 0 1095230 PITTSBURGH OPERA'S CORE PROGRAMMING INITIATIVE IS THE FOSTERING, DEVELOPMENT AND SUPPORT OF MUSIC AND OPERA ALONG WITH THE PRESENTATION OF PRODUCTIONS IN A VARIETY OF MUSICAL AND DRAMATIC STYLES, DRAWN FROM THE COMPLETE OPERATIC REPERTOIRE. CASTS INCLUDE INTERNATIONALLY RENOWNED ARTISTS PERFORMING WITH PITTSBURGH OPERA'S CHORUS AND ORCHESTRA IN PRODUCTIONS FROM AROUND THE WORLD. PITTSBURGH OPERA ATTRACTS A DIVERSE AUDIENCE OF MORE THAN 25,000 MUSIC-LOVERS TO THESE PERFORMANCES, MAKING A SIGNIFICANT CONTRIBUTION TO THE ECONOMIC HEALTH AND SOCIAL VITALITY OF PITTSBURGH'S CULTURAL DISTRICT. IN THE 2024-2025 SEASON, THE OPERA PRODUCED THREE OPERAS AT THE BENEDUM CENTER AND ONE PRODUCTION AT THE BYHAM THEATRE, RESPECTIVELY FOR A TOTAL OF SIXTEEN PERFORMANCES. 1017793 226136 96357 PITTSBURGH OPERA'S RESIDENT ARTIST TRAINING PROGRAM IS AN INTENSIVE PROGRAM DESIGNED TO DEVELOP THE TALENTS OF EMERGING VOCAL ARTISTS AND STAGE DIRECTORS. THE PROGRAM PROVIDES PRACTICAL EXPERIENCE TO THESE ARTISTS THROUGH PERFORMANCES IN THE OPERA'S MAINSTAGE PRODUCTIONS AS WELL AS TWO RESIDENT ARTIST PRODUCTIONS. THE PROGRAM INCLUDES AN INDIVIDUAL COURSE OF STUDY DESIGNED TO ESTABLISH A COMPREHENSIVE FOUNDATION FOR THE EMERGING OPERA SINGER'S BURGEONING CAREER, INCLUDING VOCAL COACHING, CAREER MANAGEMENT COUNSELING, MEDIA COACHING AND MASTER CLASSES WITH OPERATIC EXPERTS, ALL DELIVERED IN AN ENVIRONMENT THAT IS SUPPORTIVE AND NURTURING SO THAT SINGERS CAN EXPERIMENT, LEARN AND GROW AS INTERPRETIVE ARTISTS. FOR THE RESIDENT ARTIST PROGRAM IN THE 2024-2025 SEASON, THE COMPANY PRODUCED TWO FULLY-STAGED PRODUCTIONS WITH ORCHESTRA FOR A TOTAL OF EIGHT PERFORMANCES. EACH YEAR THE PROGRAM RECEIVES OVER 850 APPLICATIONS AND AUDITIONS OVER 350 SINGERS FOR 7-8 POSITONS. 194502 0 37247 PITTSBURGH OPERA'S EDUCATION PROGRAMS ARE DESIGNED TO BRING OPERA CLOSER TO THE COMMUNITY AND TO BROADEN UNDERSTANDING OF AND ENTHUSIASM FOR THE ART FORM AMONG PEOPLE OF ALL AGES. PROGRAMMING INCLUDES LECTURES, DEMONSTRATIONS, STAGED PERFORMANCES, WORKSHOPS, CONCERTS AND RECITALS THAT INTRODUCE OPERA TO STUDENTS FROM GRADES PRE-K TO COLLEGE, AND THAT ENHANCE APPRECIATION OF OPERA AMONG ADULT LIFELONG LEARNERS. OTHER ACTIVITIES MAKE OPERA ACCESSIBLE TO PEOPLE WITH DISABILITIES AND PROVIDE EDUCATORS WITH THE RESOURCES THEY NEED TO INTEGRATE THE STUDY OF OPERA AND TO ADDRESS STATE ACADEMIC STANDARDS IN ALL CONTENT AREAS. PITTSBURGH OPERA HAS OVER 30 EDUCATION PROGRAMS AND PROVIDES SERVICES TO 20,000 PARTICIPANTS ANNUALLY. EDUCATION PROGRAMS IMPACT OVER 900 EDUCATORS. 112863 0 0 PITTSBURGH OPERA'S STRATEGIC IMPACT AND ENGAGEMENT DEPARTMENT ENSURES THAT ENGAGEMENT INITIATIVES, POLICIES, AND BEST PRACTICES PERMEATE THE ORGANIZATIONAL DEMOGRAPHY OF THE ORGANIZATION AND THE COMMUNITY WE SERVE. PITTSBURGH OPERA OFFERED 10 TRAININGS, WORKSHOPS, AND GUIDED DISCUSSIONS FOR STAFF, PERFORMERS, AND CONSTITUENTS, CONDUCTED ACCOUNTABILITY MEASURES INCLUDING AUDITING FOR BEST PRACTICES AND ADMINISTERED STAFF AND BOARD ENGAGEMENT SURVEYS. STRATEGIC IMPACT INITIATIVES ARE FURTHER REALIZED THROUGH STRATEGIC PARTNERSHIPS AND COMMUNITY ENGAGEMENT OFFERINGS IN ORDER TO POSITIVELY IMPACT THOSE WE SERVE. FURTHER, PITTSBURGH OPERA, WITH THE AID OF A CIVIC PRACTICE GRANT AWARDED BY OPERA AMERICA, BEGAN ITS FIRST PHASE OF PARTNERSHIPS WITH THE HOMEWOOD COMMUNITY TO ENGAGE WITH AND EXPOSE THE POPULATION TO OPERA AND ELEMENTS SURROUNDING THIS ART FORM. PITTSBURGH OPERA HELD OUR ANNUAL FAMILY DAY WHERE WE SAW AN INCREASE OF 56% TO 181 CHILDREN, TEENS, AND THEIR FAMILIES PARTICIPATED IN FOUR DIFFERENT ACTIVITIES SOME OF THE MANY DIFFERENT COMPONENTS THAT MAKE UP OPERA: (1) INSTRUMENT SHOW AND TELL; (2) VOICE LESSONS; (3) DANCE/MOVEMENT/CHOREOGRAPHY; AND (4) PROP MAKING AS WELL AS A PROFESSIONAL OPERATIC PERFORMANCE. 112863 0 0 5213833 1 1 0 1 0 0 0 0 0 1 1 0 0 0 0 1 1 0 0 0 0 0 0 0 1 0 0 0 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 105 0 1 288 1 1 1 0 0 0 0 1 1 0 0 0 0 0 0 X 43 42 1 0 0 0 0 1 0 1 1 0 0 1 1 1 1 1 1 1 1 0 PA X X ROBERT RAK MANAGING DIRECTOR 4122810912 2425 LIBERTY AVENUE PITTSBURGH PA 152223681 CHRISTOPHER HAHN GENERAL DIRECTOR 55.00 X X 321009 0 12597 MICHELE FABRIZI CHAIR 2.00 X X 0 0 0 EUGENE WELSH PRESIDENT 2.00 X X 0 0 0 CHRISTOPHER CARSON ESQ SECRETARY (EXIT 09/24) 2.00 X X 0 0 0 ALICE GELORMINO SECRETARY (ENTER 09/24) 2.00 X X 0 0 0 H WOODRUFF TURNER ESQ TREASURER 1.00 X X 0 0 0 DAVID M BELCZYK BOARD MEMBER (EXIT 12/24) 1.00 X 0 0 0 BRIAN BINKLEY BOARD MEMBER 1.00 X 0 0 0 FRANCOIS BITZ BOARD MEMBER 1.00 X 0 0 0 MARILYN BRUSCHI BOARD MEMBER 1.00 X 0 0 0 VIRGINIA DIPUCCI BOARD MEMBER 1.00 X 0 0 0 GEORGE ETTSALLER BOARD MEMBER 1.00 X 0 0 0 DONALD FISCHER MD BOARD MEMBER 2.00 X 0 0 0 HILDA FU BOARD MEMBER 2.00 X 0 0 0 KAREN ROCHE GALEY MD BOARD MEMBER 1.00 X 0 0 0 ALEXANDRA CIBIK GOOD ESQ BOARD MEMBER 1.00 X 0 0 0 ROBERT A JAMES BOARD MEMBER 1.00 X 0 0 0 THOMAS JAMES MD BOARD MEMBER 1.00 X 0 0 0 CLYDE B JONES III BOARD MEMBER 1.00 X 0 0 0 CINDY KERR BOARD MEMBER 1.00 X 0 0 0 ARTHUR KERR BOARD MEMBER 1.00 X 0 0 0 RICHARD LEBEAU BOARD MEMBER 1.00 X 0 0 0 JANE LOVE BOARD MEMBER 1.00 X 0 0 0 ABBY MORRISON BOARD MEMBER 1.00 X 0 0 0 RICHARD PAGLIARI BOARD MEMBER 1.00 X 0 0 0 SRI PALANISAMY BOARD MEMBER (EXIT 07/24) 1.00 X 0 0 0 DEMETRIOS T PATRINOS BOARD MEMBER 1.00 X 0 0 0 GABRIELA A PORGES BOARD MEMBER 1.00 X 0 0 0 ROBIN RANDALL BOARD MEMBER 1.00 X 0 0 0 DOMINIC RUPPRECHTESQ BOARD MEMBER 2.00 X 0 0 0 SHARON SCLABASSI BOARD MEMBER 1.00 X 0 0 0 STEVEN SEIBERT BOARD MEMBER 1.00 X 0 0 0 CELIA SOEHNER ESQ BOARD MEMBER 1.00 X 0 0 0 JONNET SOLOMON BOARD MEMBER 2.00 X 0 0 0 JANET SQUIRES BOARD MEMBER 1.00 X 0 0 0 JOHN TIPPINS BOARD MEMBER 1.00 X 0 0 0 NANCY TRAINA BOARD MEMBER 1.00 X 0 0 0 KAITLYN BRENNAN BOARD MEMBER (ENTERED 10/24) 1.00 X 0 0 0 HEATHER CHRONIS DANEK BOARD MEMBER (ENTERED 12/24) 1.00 X 0 0 0 JEAN ANNE HATTLER PHD BOARD MEMBER 1.00 X 0 0 0 MICHAEL LANCET PHD BOARD MEMBER 1.00 X 0 0 0 MARGARET LARKINS-PETTIGREW MD BOARD MEMBER (ENTERED 10/24) 1.00 X 0 0 0 WILLIAM MEEHAN JR BOARD MEMBER (ENTERED 10/24) 1.00 X 0 0 0 EUGENE MYERS MD BOARD MEMBER 1.00 X 0 0 0 OKSANA PRYSYAZHNYUK BOARD MEMBER (ENTERED 12/24) 1.00 X 0 0 0 CHRISTIAN ROMANO BOARD MEMBER 1.00 X 0 0 0 ROBERT RAK MANAGING DIRECTOR 40.00 X 160013 0 23629 REBEKAH DIAZ DIRECTOR OF IDEA AND COMMUNITY INITIATIVE 40.00 X 103016 0 9158 CHRISTIAN COX DIRECTOR OF MARKTEING 40.00 X 112651 0 9269 RACHEL KISIC DIRECTOR OF DEVELOPMENT 40.00 X 136385 0 9428 STEVE GRAIR DIRECTOR OF PRODUCTION 40.00 X 104655 0 9111 937729 0 73192 6 0 1 0 ANTHONY WALKER 3044 R STREET NW APT 3 WASHINGTON DC 20007 CONDUCTOR 151835 1 1569330 188953 906668 2024440 136239 4689391 PERFORMANCE REVENUE 711190 1095230 1084985 10245 RESIDENT ARTIST PROG. REV. 711190 96357 96357 OUTREACH AND EDUCATION 711190 37247 37247 1228834 983550 983550 115620 8857 106763 106763 106763 5780377 5505914 274463 274463 274463 317903 188953 134306 183597 183597 7466598 1218589 10245 1548373 226136 226136 494817 128439 366378 4048130 2930028 611503 506599 62602 45585 13249 3768 245772 70404 140253 35115 282788 129776 111837 41175 42733 42091 642 41000 41000 125541 117848 7693 760664 484508 198452 77704 444282 293599 148694 1989 129604 21170 90391 18043 190792 4357 144408 42027 16675 16675 495372 244600 250772 79681 29764 46612 3305 103 103 8 8 224168 224168 103961 3600 100361 PRODUCTION SETS/COSTUME 495688 492935 2753 FUNDRAISING EXPENSES 96584 298 96286 CAST HOUSING 91699 91699 558 558 8699358 5213833 2610179 875346 1302006 541478 1108000 1247000 2565777 2380270 39125 46224 136412 129015 7264119 3166969 4295654 4097150 23736801 24884627 813819 846902 33997594 34172666 356483 157682 391842 315628 748325 473310 X 5598141 5437411 27651128 28261945 33249269 33699356 33997594 34172666 -1232760 1682847 0 X X 0 1 X 1 0 X 5248897 13371779 5347580 4853998 4689391 33511645 5248897 13371779 5347580 4853998 4689391 33511645 7626746 25884899 447060 814745 774883 782347 1099170 3918205 3176 34614 193842 231632 37661482 4935456 0.68730 0.71830 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 0 0 0 0 0 1 41000 0 0 41000 0 SCHEDULE C, PART II-B, LINE 1G: THE ORGANIZATION ENGAGES A LOBBYING CONSULTANT TO ASSIST IN OBTAINING GOVERNMENT FUNDING. THE CONSULTANT CONDUCTS MEETINGS AND PHONE CONVERSATIONS WITH LEGISLATORS AND/OR STAFF REGARDING LEGISLATIVE GRANT APPROPRIATIONS FOR THE PITTSBURGH OPERA 14815000 1620000 760000 68000 15607000 14053000 15000 1595000 773000 75000 14815000 13499000 30000 1407000 806000 77000 14053000 16481000 136000 -2701000 325000 92000 13499000 13174000 40000 3676000 313000 96000 16481000 0.01920 0.98080 0.00000 0 0 324239 324239 5949810 2555071 3394739 988620 611898 376722 1450 1450 4097150 X 8922609 1682847 1682847 7239762 125541 101295 226836 7466598 8472522 0 8472522 125541 101295 226836 8699358 PART V, LINE 4: THE OPERA'S ENDOWMENT CONSISTS OF BOARD-DESIGNATED AND DONOR-RESTRICTED INVESTMENT FUNDS ESTABLISHED FOR PERPETUAL SUPPORT OF THE ORGANIZATION'S MISSION. AS REQUIRED BY GENERALLY ACCEPTED ACCOUNTING PRINCIPLES, NET ASSETS ASSOCIATED WITH ENDOWMENT FUNDS, INCLUDING FUNDS DESIGNATED BY THE OPERA TO FUNCTION AS ENDOWMENTS, ARE CLASSIFIED AND REPORTED BASED ON THE EXISTENCE OR ABSENCE OF DONOR-IMPOSED RESTRICTIONS. THE BUILDING FUND IS NOT A PART OF THE ENDOWMENT. THE BOARD OF DIRECTORS OF THE OPERA HAS ELECTED TO BE GOVERNED BY THE COMMONWEALTH OF PENNSYLVANIA'S ACT 141 (ACT 141). ACT 141 IS A TOTAL RETURN POLICY THAT ALLOWS A NONPROFIT TO CHOOSE TO TREAT A PERCENTAGE OF THE AVERAGE MARKET VALUE OF ITS ENDOWMENT'S PERMANENTLY RESTRICTED INVESTMENTS AS INCOME EACH YEAR. HOWEVER, THE LONG-TERM PRESERVATION OF THE REAL VALUE OF THE ASSETS MUST BE TAKEN INTO CONSIDERATION WHEN THE BOARD ELECTS THE AMOUNT. ON AN ANNUAL BASIS, THE BOARD MUST ELECT A SPENDING RATE OF BETWEEN 2% AND 7%. THE OPERA CLASSIFIES AS PERMANENTLY RESTRICTED NET ASSETS THE ORIGINAL AND SUBSEQUENT VALUE OF GIFTS DONATED TO THE PERMANENT ENDOWMENT. IN ACCORDANCE WITH ACT 141, THE OPERA HAS ADOPTED A WRITTEN INVESTMENT POLICY, OF WHICH A SECTION SPECIFICALLY RELATES TO THE ENDOWMENT FUND. THE OPERA CONSIDERS THE FOLLOWING FACTORS IN MAKING A DETERMINATION TO SET A SPENDING RATE: 1. PROTECTING THE CORPUS OF THE ENDOWMENT FUND. 2. PRESERVING THE SPENDING POWER OF THE ASSETS. 3. OBTAINING MAXIMUM INVESTMENT RETURN WITH REASONABLE RISK AND OPERATIONAL CONSIDERATION. 4. COMPLYING WITH APPLICABLE LAWS. PART X, LINE 2: THE OPERA IS EXEMPT FROM FEDERAL INCOME TAX UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE (IRC) AND FROM PENNSYLVANIA STATE TAXES. ACCORDINGLY, NO PROVISION FOR INCOME TAXES IS RECORDED IN THE FINANCIAL STATEMENTS. THE OPERA'S POLICY IS TO ACCRUE INTEREST AND PENALTIES RELATED TO UNRECOGNIZED TAX BENEFITS IN INCOME TAX EXPENSE AS A COMPONENT OF GENERAL, ADMINISTRATIVE AND FUNDRAISING EXPENSE. THE OPERA HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS REQUIRING AN ACCRUAL OR DISCLOSURE IN THE FINANCIAL STATEMENTS. THE TAX YEARS ENDING AFTER 2021 REMAIN OPEN TO EXAMINATION. PART XI, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE RECLASS 101,295. PART XII, LINE 4B - OTHER ADJUSTMENTS: FUNDRAISING EXPENSE RECLASS 101,295. MAECENAS 398935 133210 265725 59336 4837 24563 DIAMOND HORSESHOE BALL 64300 28539 35761 590 4358 11208 12912 2 43621 27204 16417 1200 14302 1000 506856 188953 317903 590 5558 84846 4837 38475 134306 183597 1 RESIDENT ARTIST PROGRAM 8 226136 N/A N/A PART I, LINE 2: EACH YEAR, EXCEPTIONAL YOUNG SINGERS FROM AROUND THE WORLD ARE SELECTED TO ENTER THE PROGRAM FROM A POOL OF MORE THAN 600 APPLICANTS THROUGH NATIONAL AUDITIONS HELD IN NEW YORK CITY, CINCINNATI AND PITTSBURGH. EACH APPLICANT MUST DEMONSTRATE SIGNIFICANT OPERATIC POTENTIAL AND THOROUGH MUSICAL AND THEATRICAL TRAINING. APPLICANTS WHO ARE GRANTED AN AUDITION MUST DEMONSTRATE THEIR VERSATILITY AND PROFICIENCY IN VARIOUS MUSICAL STYLES AND FOREIGN LANGUAGES BY PERFORMING FIVE CONTRASTING ARIAS IN AT LEAST TWO FOREIGN LANGUAGES. DURING THE STIPEND PERIOD THE SINGERS ARE INTERACTING DIRECTLY WITH OPERA PERSONNEL. X 1 1 X X X 0 0 0 0 0 0 0 0 0 CHRISTOPHER HAHN GENERAL DIRECTOR 320554 0 0 0 455 0 3210 0 9387 0 333606 0 0 0 ROBERT RAK MANAGING DIRECTOR 159504 0 0 0 509 0 1600 0 22029 0 183642 0 0 0 PART I, LINE 1B THE PITTSBURGH OPERA PAYS FOR THE INITIATION FEE AND QUARTERLY DUES TO BELONG TO THE DUQUESNE CLUB. THE PAYMENT OF THE BUSINESS CLUB DUES AND INITIATION FEES WERE APPROVED BY THE PRESIDENT OF THE BOARD, IN CONSULTATION WITH ANOTHER DESIGNATED BOARD MEMBER. DURING THE FISCAL YEAR ALL USE OF THE FACILITIES WERE DIRECTLY RELATED TO BUSINESS ACTIVITIES OF THE PITTSBURGH OPERA. X 9 136239 FAIR MARKET VALUE 0 0 1 0 PART I, COLUMN (B): THE AMOUNT SHOWN IN COLUMN (B) REPRESENTS THE NUMBER OF CONTRIBUTORS. FORM 990, PART VI, SECTION A, LINE 1A THE EXECUTIVE COMMITTEE SHALL HAVE AND EXERCISE ALL THE POWERS AND AUTHORITY OF THE BOARD OF DIRECTORS BETWEEN MEETINGS OF THE BOARD. THE EXECUTIVE COMMITTEE WOULD NOT, HOWEVER, BE EXPECTED TO ACT ON MATTERS OTHERWISE RESERVED FOR THE BOARD UNLESS IT WOULD BE IMPRACTICABLE TO CONVENE A QUORUM OF THE FULL BOARD QUICKLY ENOUGH TO TAKE A TIME-SENSITIVE ACTION. ALL ACTIONS TAKEN BY THE EXECUTIVE COMMITTEE ON BEHALF OF THE BOARD SHALL BE REPORTED TO THE FULL BOARD AT ITS NEXT MEETING. THE EXECUTIVE COMMITTEE SHALL HAVE NO AUTHORITY TO (A) ELECT OR REMOVE MEMBERS OF THE BOARD, (B) AMEND OR REPEAL THE BYLAWS, (C) AMEND OR REPEAL ANY BOARD RESOLUTION THAT BY ITS TERMS IS AMENDABLE OR REPEALABLE ONLY BY THE BOARD, OR (D) ACT ON ANY MATTERS COMMITTED BY THESE BYLAWS OR A BOARD RESOLUTION TO ANOTHER COMMITTEE OF THE BOARD. FORM 990, PART VI, SECTION A, LINE 2 THE FOLLOWING FAMILY RELATIONSHIPS EXIST BETWEEN BOARD MEMBERS: -JOHN TRAINA AND NANCY TRAINA -ARTHUR KERR AND CINDY KERR -LISA CIBIK, M.D. AND ALEXANDRIA CIBIK GOOD, ESQ. FORM 990, PART VI, SECTION A, LINE 7A AS STATED IN THE BY-LAWS, THE SITTING PRESIDENT OF THE FRIENDS OF PITTSBURGH OPERA (FPO) HAS A POSITION ON THE BOARD OF THE OPERA AS LONG AS HE OR SHE SERVES IN THAT CAPACITY. FORM 990, PART VI, SECTION B, LINE 11B A COMPLETE COPY OF THE FORM 990 WAS REVIEWED BY THE MEMBERS OF THE FINANCE AND EXECUTIVE COMMITTEES VIA EMAIL TRANSMISSION. UPON APPROVAL BY THOSE GROUPS, THE COMPLETE FORM 990 WAS MADE AVAILABLE TO THE ENTIRE BOARD VIA THE ORGANIZATION WEBSITE PRIOR TO SUBMISSION TO THE INTERNAL REVENUE SERVICE. FORM 990, PART VI, SECTION B, LINE 12C BOARD MEMBERS COMPLETE A CONFLICT OF INTEREST FORM ON AN ANNUAL BASIS TO IDENTIFY POTENTIAL OR ACTUAL CONFLICTS. THE GOVERNANCE COMMITTEE REVIEWS THE COMPLETED FORMS AND MONITORS COMPLIANCE WITH THE CONFLICT OF INTEREST POLICY. FORM 990, PART VI, SECTION B, LINE 15 COMPARABILITY DATA REGARDING THE GENERAL DIRECTOR'S COMPENSATION IS DISCUSSED AND REVIEWED BY INDEPENDENT BOARD MEMBERS DURING EXECUTIVE SESSIONS AT APPROPRIATE BOARD MEETINGS. THE COMPENSATION PACKAGE IS APPROVED BY AN INDEPENDENT BOARD COMMITTEE. THIS DECISION IS DOCUMENTED IN THE COMMITTEE MEETING MINUTES. THE COMPENSATION OF THE MANAGING DIRECTOR IS DETERMINED BY THE GENERAL DIRECTOR WHO USES COMPARABLE DATA WHEN DETERMINING THE COMPENSATION. THE PROCESS IS DOCUMENTED. FORM 990, PART VI, SECTION C, LINE 19 THE PITTSBURGH OPERA FORM 990 AND AUDITED FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC ON THE PITTSBURGH OPERA WEBSITE, WWW.PITTSBURGHOPERA.ORG, AND THE GOVERNANCE DOCUMENTS AND CONFLICT OF INTEREST POLICY ARE MADE AVAILABLE UPON REQUEST. FORM 990, PART XII, QUESTION 2C, OVERSIGHT OF FINANCIAL STATEMENT AUDIT: THE AUDIT COMMITTEE IS COMPRISED OF BOARD MEMBERS FROM BOTH THE FINANCE AND INVESTMENT COMMITTEES. THEY COMMUNICATE WITH THE AUDITORS AS A PART OF THE PLANNING PROCESS BEFORE THE AUDIT COMMENCES AND THEN REVIEWS, EDITS, AND APPROVES THE FINAL DOCUMENT BEFORE IT IS PRESENTED TO THE BOARD.