﻿<?xml version="1.0" encoding="utf-8"?>
<Return xmlns="http://www.irs.gov/efile" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance" returnVersion="2024v5.0">
  <ReturnHeader binaryAttachmentCnt="0">
    <ReturnTs>2026-04-14T19:50:04-04:00</ReturnTs>
    <TaxPeriodEndDt>2025-05-31</TaxPeriodEndDt>
    <PreparerFirmGrp>
      <PreparerFirmEIN>331122194</PreparerFirmEIN>
      <PreparerFirmName>
        <BusinessNameLine1Txt>HAFER LLC</BusinessNameLine1Txt>
      </PreparerFirmName>
      <PreparerUSAddress>
        <AddressLine1Txt>251 ROYAL PALM WAY STE 350</AddressLine1Txt>
        <CityNm>PALM BEACH</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33480</ZIPCd>
      </PreparerUSAddress>
    </PreparerFirmGrp>
    <ReturnTypeCd>990</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-06-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>591060864</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>PALM BEACH OPERA INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>PALM</BusinessNameControlTxt>
      <PhoneNum>5618337888</PhoneNum>
      <USAddress>
        <AddressLine1Txt>425 24TH ST</AddressLine1Txt>
        <CityNm>WEST PALM BEACH</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33407</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JAMES BARBATO</PersonNm>
      <PersonTitleTxt>GENERAL DIRECTOR</PersonTitleTxt>
      <PhoneNum>5618333709</PhoneNum>
      <SignatureDt>2026-04-09</SignatureDt>
      <DiscussWithPaidPreparerInd>true</DiscussWithPaidPreparerInd>
    </BusinessOfficerGrp>
    <IRSResponsiblePrtyInfoCurrInd>true</IRSResponsiblePrtyInfoCurrInd>
    <PreparerPersonGrp>
      <PreparerPersonNm>CONSTANCE BROOKS CPA</PreparerPersonNm>
      <PTIN>P01278175</PTIN>
      <PhoneNum>5616558700</PhoneNum>
      <PreparationDt>2026-04-09</PreparationDt>
    </PreparerPersonGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
  </ReturnHeader>
  <ReturnData documentCnt="7">
    <IRS990 documentId="RetDoc3" referenceDocumentId="RetDoc7">
      <PrincipalOfficerNm>JAMES BARBATO</PrincipalOfficerNm>
      <USAddress>
        <AddressLine1Txt>425 24TH ST</AddressLine1Txt>
        <CityNm>WEST PALM BEACH</CityNm>
        <StateAbbreviationCd>FL</StateAbbreviationCd>
        <ZIPCd>33407</ZIPCd>
      </USAddress>
      <GrossReceiptsAmt>8028642</GrossReceiptsAmt>
      <GroupReturnForAffiliatesInd>false</GroupReturnForAffiliatesInd>
      <Organization501c3Ind>X</Organization501c3Ind>
      <WebsiteAddressTxt>WWW.PBOPERA.ORG</WebsiteAddressTxt>
      <TypeOfOrganizationCorpInd>X</TypeOfOrganizationCorpInd>
      <FormationYr>1962</FormationYr>
      <LegalDomicileStateCd>FL</LegalDomicileStateCd>
      <ActivityOrMissionDesc>PALM BEACH OPERA IS DEDICATED TO PRODUCING LIVE OPERA AT AN INTERNATIONAL STANDARD OF EXCELLENCE AND ENRICHING THE LIFE OF THE COMMUNITIES IT SERVES WITH A DIVERSE OFFERING OF EDUCATIONAL PROGRAMS, CONCERTS AND LECTURES.</ActivityOrMissionDesc>
      <VotingMembersGoverningBodyCnt>27</VotingMembersGoverningBodyCnt>
      <VotingMembersIndependentCnt>27</VotingMembersIndependentCnt>
      <TotalEmployeeCnt>306</TotalEmployeeCnt>
      <TotalVolunteersCnt>15</TotalVolunteersCnt>
      <TotalGrossUBIAmt>0</TotalGrossUBIAmt>
      <PYContributionsGrantsAmt>3185086</PYContributionsGrantsAmt>
      <CYContributionsGrantsAmt>4966936</CYContributionsGrantsAmt>
      <PYProgramServiceRevenueAmt>1426746</PYProgramServiceRevenueAmt>
      <CYProgramServiceRevenueAmt>1689413</CYProgramServiceRevenueAmt>
      <PYInvestmentIncomeAmt>98067</PYInvestmentIncomeAmt>
      <CYInvestmentIncomeAmt>96884</CYInvestmentIncomeAmt>
      <PYOtherRevenueAmt>332568</PYOtherRevenueAmt>
      <CYOtherRevenueAmt>555928</CYOtherRevenueAmt>
      <PYTotalRevenueAmt>5042467</PYTotalRevenueAmt>
      <CYTotalRevenueAmt>7309161</CYTotalRevenueAmt>
      <CYGrantsAndSimilarPaidAmt>0</CYGrantsAndSimilarPaidAmt>
      <CYBenefitsPaidToMembersAmt>0</CYBenefitsPaidToMembersAmt>
      <PYSalariesCompEmpBnftPaidAmt>3605096</PYSalariesCompEmpBnftPaidAmt>
      <CYSalariesCompEmpBnftPaidAmt>3688563</CYSalariesCompEmpBnftPaidAmt>
      <CYTotalProfFndrsngExpnsAmt>0</CYTotalProfFndrsngExpnsAmt>
      <CYTotalFundraisingExpenseAmt>426865</CYTotalFundraisingExpenseAmt>
      <PYOtherExpensesAmt>2827534</PYOtherExpensesAmt>
      <CYOtherExpensesAmt>2651587</CYOtherExpensesAmt>
      <PYTotalExpensesAmt>6432630</PYTotalExpensesAmt>
      <CYTotalExpensesAmt>6340150</CYTotalExpensesAmt>
      <PYRevenuesLessExpensesAmt>-1390163</PYRevenuesLessExpensesAmt>
      <CYRevenuesLessExpensesAmt>969011</CYRevenuesLessExpensesAmt>
      <TotalAssetsBOYAmt>8896968</TotalAssetsBOYAmt>
      <TotalAssetsEOYAmt>9526361</TotalAssetsEOYAmt>
      <TotalLiabilitiesBOYAmt>1910073</TotalLiabilitiesBOYAmt>
      <TotalLiabilitiesEOYAmt>1449857</TotalLiabilitiesEOYAmt>
      <NetAssetsOrFundBalancesBOYAmt>6986895</NetAssetsOrFundBalancesBOYAmt>
      <NetAssetsOrFundBalancesEOYAmt>8076504</NetAssetsOrFundBalancesEOYAmt>
      <InfoInScheduleOPartIIIInd>X</InfoInScheduleOPartIIIInd>
      <MissionDesc>PALM BEACH OPERA IS DEDICATED TO PRODUCING LIVE OPERA AT AN INTERNATIONAL STANDARD OF EXCELLENCE, ENRICHING THE LIVES OF THE COMMUNITIES IT SERVES WITH A DIVERSE OFFERING OF EDUCATIONAL PROGRAMS, AND TO TRAINING THE NEXT GENERATION OF OPERA STARS.</MissionDesc>
      <SignificantNewProgramSrvcInd>false</SignificantNewProgramSrvcInd>
      <SignificantChangeInd>false</SignificantChangeInd>
      <ExpenseAmt>4128244</ExpenseAmt>
      <RevenueAmt>1582049</RevenueAmt>
      <Desc>PBO'S CORE PROGRAMS ARE FULLY STAGED WORLD-CLASS OPERA PRODUCTIONS FEATURING INTERNATIONALLY ACCLAIMED SOLOISTS, CONDUCTORS, DIRECTORS, AND DESIGNERS, AS WELL AS A PROFESSIONAL ORCHESTRA, CHORUS, AND STAGE CREW. PBO ATTRACTS A DIVERSE AUDIENCE OF OVER 20,000 OPERA LOVERS AND MAKES A SIGNIFICANT CONTRIBUTION TO THE ECONOMIC HEALTH AND SOCIAL VITALITY OF PALM BEACH COUNTY. THIS YEAR, THE OPERA PRODUCED THREE MAIN STAGE OPERAS: ROMEO ET JULIETTE, LA TRAVIATA, AND THE MARRIAGE OF FIGARO. THE ANNUAL FUNDRAISING GALA FEATURED INTERNATIONALLY RENOWNED SOPRANO ANNA NETREBKO.</Desc>
      <ProgSrvcAccomActy2Grp>
        <ExpenseAmt>551701</ExpenseAmt>
        <RevenueAmt>63695</RevenueAmt>
        <Desc>PBO OFFERS THREE ARTIST TRAINING PROGRAMS. THE PBO STUDIO PROGRAM IS FREE TO HIGH SCHOOL STUDENTS WHO WISH TO RECEIVE TRAINING AND PREPARATION FOR A FUTURE COLLEGE DEGREE IN THE VOCAL ARTS. APPRENTICE ARTISTS ARE EMERGING POST-GRADUATE SINGERS WHO PERFORM IN THE COMPANY'S EDUCATION AND COMMUNITY ENGAGEMENT PROGRAMS (SEE BELOW), AND SING IN THE CHORUS THROUGHOUT THE SEASON TO GAIN STAGE EXPERIENCE. LAUFER YOUNG ARTISTS ARE MORE ADVANCED SINGERS WHO COVER LEAD ROLES AND SING SMALLER ROLES FOR THE MAINSTAGE PRODUCTIONS. SINGERS IN EACH PROGRAM PERFORM FREQUENT CONCERTS AND RECEIVE VOCAL, MUSICAL, DICTION, AND DRAMATIC TRAINING THROUGH MASTERCLASSES AND COACHING.</Desc>
      </ProgSrvcAccomActy2Grp>
      <ProgSrvcAccomActy3Grp>
        <ExpenseAmt>157548</ExpenseAmt>
        <RevenueAmt>43669</RevenueAmt>
        <Desc>PBO'S EDUCATION AND COMMUNITY ENGAGEMENT PROGRAMS ARE DELIVERED TO A BROAD SEGMENT OF THE COMMUNITY THROUGH FREE PRESENTATIONS AND ACTIVITIES DESIGNED TO BROADEN AWARENESS AND ENTHUSIASM FOR OPERA, FOR PEOPLE OF ALL AGES. PROGRAMS SUCH AS CONCERTS IN THE CLASSROOM, STORYTIME SERIES, OPERA REHEARSAL 101, OPERA IMMERSION PROGRAM WITH THE BOYS &amp; GIRLS CLUB, ANIMA, AND CONVERSATIONS SERIES PROVIDE A DEEPER APPRECIATION OF THE OPERA ART FORM TO MORE THAN 7,000 INDIVIDUALS ANNUALLY, INCLUDING OVER 6,000 LOCAL CHILDREN WHILE PROVIDING SUPPLEMENTARY EDUCATIONAL MATERIALS FOR EDUCATORS THAT FIT STATE ACADEMIC STANDARDS.</Desc>
      </ProgSrvcAccomActy3Grp>
      <ProgSrvcAccomActyOtherGrp>
        <Desc>ALL OTHER PROGRAMS</Desc>
      </ProgSrvcAccomActyOtherGrp>
      <TotalProgramServiceExpensesAmt>4837493</TotalProgramServiceExpensesAmt>
      <DescribedInSection501c3Ind referenceDocumentId="RetDoc8">true</DescribedInSection501c3Ind>
      <ScheduleBRequiredInd referenceDocumentId="RetDoc1">true</ScheduleBRequiredInd>
      <PoliticalCampaignActyInd>false</PoliticalCampaignActyInd>
      <LobbyingActivitiesInd>false</LobbyingActivitiesInd>
      <SubjectToProxyTaxInd>false</SubjectToProxyTaxInd>
      <DonorAdvisedFundInd referenceDocumentId="RetDoc4">false</DonorAdvisedFundInd>
      <ConservationEasementsInd referenceDocumentId="RetDoc4">false</ConservationEasementsInd>
      <CollectionsOfArtInd referenceDocumentId="RetDoc4">false</CollectionsOfArtInd>
      <CreditCounselingInd referenceDocumentId="RetDoc4">false</CreditCounselingInd>
      <DonorRstrOrQuasiEndowmentsInd referenceDocumentId="RetDoc4">true</DonorRstrOrQuasiEndowmentsInd>
      <ReportLandBuildingEquipmentInd referenceDocumentId="RetDoc4">true</ReportLandBuildingEquipmentInd>
      <ReportInvestmentsOtherSecInd referenceDocumentId="RetDoc4">false</ReportInvestmentsOtherSecInd>
      <ReportProgramRelatedInvstInd referenceDocumentId="RetDoc4">false</ReportProgramRelatedInvstInd>
      <ReportOtherAssetsInd referenceDocumentId="RetDoc4">true</ReportOtherAssetsInd>
      <ReportOtherLiabilitiesInd referenceDocumentId="RetDoc4">true</ReportOtherLiabilitiesInd>
      <IncludeFIN48FootnoteInd referenceDocumentId="RetDoc4">false</IncludeFIN48FootnoteInd>
      <IndependentAuditFinclStmtInd referenceDocumentId="RetDoc4">true</IndependentAuditFinclStmtInd>
      <ConsolidatedAuditFinclStmtInd referenceDocumentId="RetDoc4">false</ConsolidatedAuditFinclStmtInd>
      <SchoolOperatingInd>false</SchoolOperatingInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <ForeignActivitiesInd>false</ForeignActivitiesInd>
      <MoreThan5000KToOrgInd>false</MoreThan5000KToOrgInd>
      <MoreThan5000KToIndividualsInd>false</MoreThan5000KToIndividualsInd>
      <ProfessionalFundraisingInd referenceDocumentId="RetDoc5">false</ProfessionalFundraisingInd>
      <FundraisingActivitiesInd referenceDocumentId="RetDoc5">true</FundraisingActivitiesInd>
      <GamingActivitiesInd referenceDocumentId="RetDoc5">false</GamingActivitiesInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <GrantsToOrganizationsInd>false</GrantsToOrganizationsInd>
      <GrantsToIndividualsInd>false</GrantsToIndividualsInd>
      <ScheduleJRequiredInd referenceDocumentId="RetDoc6">true</ScheduleJRequiredInd>
      <TaxExemptBondsInd>false</TaxExemptBondsInd>
      <EngagedInExcessBenefitTransInd>false</EngagedInExcessBenefitTransInd>
      <PYExcessBenefitTransInd>false</PYExcessBenefitTransInd>
      <LoanOutstandingInd>false</LoanOutstandingInd>
      <GrantToRelatedPersonInd>false</GrantToRelatedPersonInd>
      <BusinessRlnWithOrgMemInd>false</BusinessRlnWithOrgMemInd>
      <BusinessRlnWithFamMemInd>false</BusinessRlnWithFamMemInd>
      <BusinessRlnWith35CtrlEntInd>false</BusinessRlnWith35CtrlEntInd>
      <DeductibleNonCashContriInd>false</DeductibleNonCashContriInd>
      <DeductibleArtContributionInd>false</DeductibleArtContributionInd>
      <TerminateOperationsInd>false</TerminateOperationsInd>
      <PartialLiquidationInd>false</PartialLiquidationInd>
      <DisregardedEntityInd>false</DisregardedEntityInd>
      <RelatedEntityInd>false</RelatedEntityInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TrnsfrExmptNonChrtblRltdOrgInd>false</TrnsfrExmptNonChrtblRltdOrgInd>
      <ActivitiesConductedPrtshpInd>false</ActivitiesConductedPrtshpInd>
      <ScheduleORequiredInd>true</ScheduleORequiredInd>
      <IRPDocumentCnt>87</IRPDocumentCnt>
      <IRPDocumentW2GCnt>0</IRPDocumentW2GCnt>
      <BackupWthldComplianceInd>true</BackupWthldComplianceInd>
      <EmployeeCnt>306</EmployeeCnt>
      <EmploymentTaxReturnsFiledInd>true</EmploymentTaxReturnsFiledInd>
      <UnrelatedBusIncmOverLimitInd>false</UnrelatedBusIncmOverLimitInd>
      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
      <TaxablePartyNotificationInd>false</TaxablePartyNotificationInd>
      <NondeductibleContributionsInd>false</NondeductibleContributionsInd>
      <QuidProQuoContributionsInd>true</QuidProQuoContributionsInd>
      <QuidProQuoContriDisclInd>true</QuidProQuoContriDisclInd>
      <Form8282PropertyDisposedOfInd>false</Form8282PropertyDisposedOfInd>
      <RcvFndsToPayPrsnlBnftCntrctInd>false</RcvFndsToPayPrsnlBnftCntrctInd>
      <PayPremiumsPrsnlBnftCntrctInd>false</PayPremiumsPrsnlBnftCntrctInd>
      <Form8899Filedind>false</Form8899Filedind>
      <Form1098CFiledInd>false</Form1098CFiledInd>
      <IndoorTanningServicesInd>false</IndoorTanningServicesInd>
      <SubjToTaxRmnrtnExPrchtPymtInd>false</SubjToTaxRmnrtnExPrchtPymtInd>
      <SubjectToExcsTaxNetInvstIncInd>false</SubjectToExcsTaxNetInvstIncInd>
      <InfoInScheduleOPartVIInd>X</InfoInScheduleOPartVIInd>
      <GoverningBodyVotingMembersCnt>27</GoverningBodyVotingMembersCnt>
      <IndependentVotingMemberCnt>27</IndependentVotingMemberCnt>
      <FamilyOrBusinessRlnInd>false</FamilyOrBusinessRlnInd>
      <DelegationOfMgmtDutiesInd>false</DelegationOfMgmtDutiesInd>
      <ChangeToOrgDocumentsInd>false</ChangeToOrgDocumentsInd>
      <MaterialDiversionOrMisuseInd>false</MaterialDiversionOrMisuseInd>
      <MembersOrStockholdersInd>false</MembersOrStockholdersInd>
      <ElectionOfBoardMembersInd>false</ElectionOfBoardMembersInd>
      <DecisionsSubjectToApprovaInd>false</DecisionsSubjectToApprovaInd>
      <MinutesOfGoverningBodyInd>true</MinutesOfGoverningBodyInd>
      <MinutesOfCommitteesInd>true</MinutesOfCommitteesInd>
      <OfficerMailingAddressInd>false</OfficerMailingAddressInd>
      <LocalChaptersInd>false</LocalChaptersInd>
      <Form990ProvidedToGvrnBodyInd>true</Form990ProvidedToGvrnBodyInd>
      <ConflictOfInterestPolicyInd>true</ConflictOfInterestPolicyInd>
      <AnnualDisclosureCoveredPrsnInd>true</AnnualDisclosureCoveredPrsnInd>
      <RegularMonitoringEnfrcInd>true</RegularMonitoringEnfrcInd>
      <WhistleblowerPolicyInd>true</WhistleblowerPolicyInd>
      <DocumentRetentionPolicyInd>true</DocumentRetentionPolicyInd>
      <CompensationProcessCEOInd>true</CompensationProcessCEOInd>
      <CompensationProcessOtherInd>true</CompensationProcessOtherInd>
      <InvestmentInJointVentureInd>false</InvestmentInJointVentureInd>
      <OwnWebsiteInd>X</OwnWebsiteInd>
      <OtherWebsiteInd>X</OtherWebsiteInd>
      <UponRequestInd>X</UponRequestInd>
      <BooksInCareOfDetail>
        <PersonNm>JAMES BARBATO</PersonNm>
        <PhoneNum>5618337888</PhoneNum>
        <USAddress>
          <AddressLine1Txt>425 24TH ST</AddressLine1Txt>
          <CityNm>WEST PALM BEACH</CityNm>
          <StateAbbreviationCd>FL</StateAbbreviationCd>
          <ZIPCd>33407</ZIPCd>
        </USAddress>
      </BooksInCareOfDetail>
      <NoListedPersonsCompensatedInd>X</NoListedPersonsCompensatedInd>
      <Form990PartVIISectionAGrp>
        <PersonNm>MR DAVID GENSER</PersonNm>
        <TitleTxt>CHAIRMAN</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>JAMES BARBATO</PersonNm>
        <TitleTxt>GENERAL DIRE</TitleTxt>
        <KeyEmployeeInd>X</KeyEmployeeInd>
        <ReportableCompFromOrgAmt>164166</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>9354</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MR DENNIS K WILLIAMS</PersonNm>
        <TitleTxt>PRESIDENT</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MRS INGRID KOSOWSKY</PersonNm>
        <TitleTxt>SECRETARY</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MR DAVID BRODSKY</PersonNm>
        <TitleTxt>TREASURER</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MR WILLIAM G BROWN</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DR ROBERT DESNICK</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MR SANFORD FISHER</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MRS JUDITH KAUFMAN</PersonNm>
        <TitleTxt>PHILANTHROPY</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DR MARSHA LAUFER</PersonNm>
        <TitleTxt>YOUNG ARTIST</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MRS JACQUELINE MCCABE</PersonNm>
        <TitleTxt>GOVERNANCE C</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MRS ARI RIFKIN</PersonNm>
        <TitleTxt>VICE PRESIDE</TitleTxt>
        <OfficerInd>X</OfficerInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MR STEVE ACUNTO</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MR SANFORD M BAKLOR</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DR ROBERT BISCUP</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MRS ERIKA FRANKE BROWN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MRS PATRICIA FALKENBERG</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MRS ANN FROMER</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MR CHARLES GOTTESMAN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MR PETER A HOFFMAN</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MR ROBERT IOMMAZZO</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MRS PAULETTE KOCH</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MR TODD LAZENBY</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DR PETER MCCOMBS</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DR DONNA KESSELMAN RAGGIO</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MR MARC S SOLOMON</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>MRS ANNE STERNLICHT</PersonNm>
        <TitleTxt>DIRECTOR</TitleTxt>
        <IndividualTrusteeOrDirectorInd>X</IndividualTrusteeOrDirectorInd>
        <ReportableCompFromOrgAmt>0</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>0</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <Form990PartVIISectionAGrp>
        <PersonNm>DAVID WALKER</PersonNm>
        <TitleTxt>FORMER DIREC</TitleTxt>
        <FormerOfcrDirectorTrusteeInd>X</FormerOfcrDirectorTrusteeInd>
        <ReportableCompFromOrgAmt>213182</ReportableCompFromOrgAmt>
        <ReportableCompFromRltdOrgAmt>0</ReportableCompFromRltdOrgAmt>
        <OtherCompensationAmt>8387</OtherCompensationAmt>
      </Form990PartVIISectionAGrp>
      <TotalReportableCompFromOrgAmt>377348</TotalReportableCompFromOrgAmt>
      <TotalOtherCompensationAmt>17741</TotalOtherCompensationAmt>
      <IndivRcvdGreaterThan100KCnt>2</IndivRcvdGreaterThan100KCnt>
      <FormerOfcrEmployeesListedInd>true</FormerOfcrEmployeesListedInd>
      <TotalCompGreaterThan150KInd>true</TotalCompGreaterThan150KInd>
      <CompensationFromOtherSrcsInd>false</CompensationFromOtherSrcsInd>
      <RelatedOrganizationsAmt>100000</RelatedOrganizationsAmt>
      <GovernmentGrantsAmt>290399</GovernmentGrantsAmt>
      <AllOtherContributionsAmt>4576537</AllOtherContributionsAmt>
      <NoncashContributionsAmt>11740</NoncashContributionsAmt>
      <TotalContributionsAmt>4966936</TotalContributionsAmt>
      <ProgramServiceRevenueGrp>
        <Desc>OPERAS &amp; CONCERTS</Desc>
        <TotalRevenueColumnAmt>1689413</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1689413</RelatedOrExemptFuncIncomeAmt>
      </ProgramServiceRevenueGrp>
      <TotalProgramServiceRevenueAmt>1689413</TotalProgramServiceRevenueAmt>
      <InvestmentIncomeGrp>
        <TotalRevenueColumnAmt>96884</TotalRevenueColumnAmt>
        <ExclusionAmt>96884</ExclusionAmt>
      </InvestmentIncomeGrp>
      <FundraisingGrossIncomeAmt>1275409</FundraisingGrossIncomeAmt>
      <FundraisingDirectExpensesAmt>719481</FundraisingDirectExpensesAmt>
      <NetIncmFromFundraisingEvtGrp>
        <TotalRevenueColumnAmt>555928</TotalRevenueColumnAmt>
      </NetIncmFromFundraisingEvtGrp>
      <TotalRevenueGrp>
        <TotalRevenueColumnAmt>7309161</TotalRevenueColumnAmt>
        <RelatedOrExemptFuncIncomeAmt>1689413</RelatedOrExemptFuncIncomeAmt>
        <ExclusionAmt>96884</ExclusionAmt>
      </TotalRevenueGrp>
      <InfoInScheduleOPartIXInd>X</InfoInScheduleOPartIXInd>
      <OtherSalariesAndWagesGrp>
        <TotalAmt>3398902</TotalAmt>
        <ProgramServicesAmt>2739227</ProgramServicesAmt>
        <ManagementAndGeneralAmt>353144</ManagementAndGeneralAmt>
        <FundraisingAmt>306531</FundraisingAmt>
      </OtherSalariesAndWagesGrp>
      <PensionPlanContributionsGrp>
        <TotalAmt>24051</TotalAmt>
        <ProgramServicesAmt>12281</ProgramServicesAmt>
        <ManagementAndGeneralAmt>7376</ManagementAndGeneralAmt>
        <FundraisingAmt>4394</FundraisingAmt>
      </PensionPlanContributionsGrp>
      <OtherEmployeeBenefitsGrp>
        <TotalAmt>265610</TotalAmt>
        <ProgramServicesAmt>212537</ProgramServicesAmt>
        <ManagementAndGeneralAmt>29710</ManagementAndGeneralAmt>
        <FundraisingAmt>23363</FundraisingAmt>
      </OtherEmployeeBenefitsGrp>
      <AdvertisingGrp>
        <TotalAmt>152704</TotalAmt>
        <ProgramServicesAmt>152704</ProgramServicesAmt>
      </AdvertisingGrp>
      <OfficeExpensesGrp>
        <TotalAmt>69776</TotalAmt>
        <ProgramServicesAmt>23899</ProgramServicesAmt>
        <ManagementAndGeneralAmt>39352</ManagementAndGeneralAmt>
        <FundraisingAmt>6525</FundraisingAmt>
      </OfficeExpensesGrp>
      <OccupancyGrp>
        <TotalAmt>70938</TotalAmt>
        <ProgramServicesAmt>70938</ProgramServicesAmt>
      </OccupancyGrp>
      <TravelGrp>
        <TotalAmt>147179</TotalAmt>
        <ProgramServicesAmt>139643</ProgramServicesAmt>
        <ManagementAndGeneralAmt>2133</ManagementAndGeneralAmt>
        <FundraisingAmt>5403</FundraisingAmt>
      </TravelGrp>
      <DepreciationDepletionGrp>
        <TotalAmt>118985</TotalAmt>
        <ProgramServicesAmt>118985</ProgramServicesAmt>
      </DepreciationDepletionGrp>
      <InsuranceGrp>
        <TotalAmt>215335</TotalAmt>
        <ManagementAndGeneralAmt>215335</ManagementAndGeneralAmt>
      </InsuranceGrp>
      <OtherExpensesGrp>
        <Desc>HOUSING</Desc>
        <TotalAmt>356396</TotalAmt>
        <ProgramServicesAmt>356396</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>VENUE COSTS</Desc>
        <TotalAmt>332544</TotalAmt>
        <ProgramServicesAmt>332544</ProgramServicesAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>OUTSIDE SERVICES</Desc>
        <TotalAmt>297259</TotalAmt>
        <ProgramServicesAmt>100529</ProgramServicesAmt>
        <ManagementAndGeneralAmt>146052</ManagementAndGeneralAmt>
        <FundraisingAmt>50678</FundraisingAmt>
      </OtherExpensesGrp>
      <OtherExpensesGrp>
        <Desc>SCENERY &amp; COSTUMES</Desc>
        <TotalAmt>252723</TotalAmt>
        <ProgramServicesAmt>252723</ProgramServicesAmt>
      </OtherExpensesGrp>
      <AllOtherExpensesGrp>
        <TotalAmt>637748</TotalAmt>
        <ProgramServicesAmt>325087</ProgramServicesAmt>
        <ManagementAndGeneralAmt>282690</ManagementAndGeneralAmt>
        <FundraisingAmt>29971</FundraisingAmt>
      </AllOtherExpensesGrp>
      <TotalFunctionalExpensesGrp>
        <TotalAmt>6340150</TotalAmt>
        <ProgramServicesAmt>4837493</ProgramServicesAmt>
        <ManagementAndGeneralAmt>1075792</ManagementAndGeneralAmt>
        <FundraisingAmt>426865</FundraisingAmt>
      </TotalFunctionalExpensesGrp>
      <CashNonInterestBearingGrp>
        <BOYAmt>2007582</BOYAmt>
        <EOYAmt>1145026</EOYAmt>
      </CashNonInterestBearingGrp>
      <SavingsAndTempCashInvstGrp>
        <BOYAmt>1196681</BOYAmt>
        <EOYAmt>1271308</EOYAmt>
      </SavingsAndTempCashInvstGrp>
      <PledgesAndGrantsReceivableGrp>
        <BOYAmt>909476</BOYAmt>
        <EOYAmt>2482889</EOYAmt>
      </PledgesAndGrantsReceivableGrp>
      <PrepaidExpensesDefrdChargesGrp>
        <BOYAmt>141880</BOYAmt>
        <EOYAmt>164931</EOYAmt>
      </PrepaidExpensesDefrdChargesGrp>
      <LandBldgEquipCostOrOtherBssAmt>4629817</LandBldgEquipCostOrOtherBssAmt>
      <LandBldgEquipAccumDeprecAmt>666609</LandBldgEquipAccumDeprecAmt>
      <LandBldgEquipBasisNetGrp>
        <BOYAmt>4062194</BOYAmt>
        <EOYAmt>3963208</EOYAmt>
      </LandBldgEquipBasisNetGrp>
      <OtherAssetsTotalGrp>
        <BOYAmt>579155</BOYAmt>
        <EOYAmt>498999</EOYAmt>
      </OtherAssetsTotalGrp>
      <TotalAssetsGrp>
        <BOYAmt>8896968</BOYAmt>
        <EOYAmt>9526361</EOYAmt>
      </TotalAssetsGrp>
      <AccountsPayableAccrExpnssGrp>
        <BOYAmt>300587</BOYAmt>
        <EOYAmt>123758</EOYAmt>
      </AccountsPayableAccrExpnssGrp>
      <DeferredRevenueGrp>
        <BOYAmt>611298</BOYAmt>
        <EOYAmt>550338</EOYAmt>
      </DeferredRevenueGrp>
      <MortgNotesPyblScrdInvstPropGrp>
        <BOYAmt>862305</BOYAmt>
        <EOYAmt>704619</EOYAmt>
      </MortgNotesPyblScrdInvstPropGrp>
      <OtherLiabilitiesGrp>
        <BOYAmt>135883</BOYAmt>
        <EOYAmt>71142</EOYAmt>
      </OtherLiabilitiesGrp>
      <TotalLiabilitiesGrp>
        <BOYAmt>1910073</BOYAmt>
        <EOYAmt>1449857</EOYAmt>
      </TotalLiabilitiesGrp>
      <OrganizationFollowsFASB117Ind>X</OrganizationFollowsFASB117Ind>
      <NoDonorRestrictionNetAssetsGrp>
        <BOYAmt>4507408</BOYAmt>
        <EOYAmt>4268856</EOYAmt>
      </NoDonorRestrictionNetAssetsGrp>
      <DonorRestrictionNetAssetsGrp>
        <BOYAmt>2479487</BOYAmt>
        <EOYAmt>3807648</EOYAmt>
      </DonorRestrictionNetAssetsGrp>
      <TotalNetAssetsFundBalanceGrp>
        <BOYAmt>6986895</BOYAmt>
        <EOYAmt>8076504</EOYAmt>
      </TotalNetAssetsFundBalanceGrp>
      <TotLiabNetAssetsFundBalanceGrp>
        <BOYAmt>8896968</BOYAmt>
        <EOYAmt>9526361</EOYAmt>
      </TotLiabNetAssetsFundBalanceGrp>
      <InfoInScheduleOPartXIInd>X</InfoInScheduleOPartXIInd>
      <ReconcilationRevenueExpnssAmt>969011</ReconcilationRevenueExpnssAmt>
      <NetUnrlzdGainsLossesInvstAmt>8582</NetUnrlzdGainsLossesInvstAmt>
      <OtherChangesInNetAssetsAmt>112016</OtherChangesInNetAssetsAmt>
      <MethodOfAccountingAccrualInd>X</MethodOfAccountingAccrualInd>
      <AccountantCompileOrReviewInd>false</AccountantCompileOrReviewInd>
      <FSAuditedInd>true</FSAuditedInd>
      <FSAuditedBasisGrp>
        <SeparateBasisFinclStmtInd>X</SeparateBasisFinclStmtInd>
      </FSAuditedBasisGrp>
      <AuditCommitteeInd>true</AuditCommitteeInd>
      <FederalGrantAuditRequiredInd>false</FederalGrantAuditRequiredInd>
    </IRS990>
    <IRS990ScheduleA documentId="RetDoc8">
      <PubliclySupportedOrg509a2Ind>X</PubliclySupportedOrg509a2Ind>
      <GiftsGrantsContriRcvd170Grp>
        <CurrentTaxYearMinus4YearsAmt>2947324</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>8609383</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2482732</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3185086</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4966936</CurrentTaxYearAmt>
        <TotalAmt>22191461</TotalAmt>
      </GiftsGrantsContriRcvd170Grp>
      <TotalCalendarYear170Grp>
        <CurrentTaxYearMinus4YearsAmt>2947324</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>8609383</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2482732</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3185086</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4966936</CurrentTaxYearAmt>
        <TotalAmt>22191461</TotalAmt>
      </TotalCalendarYear170Grp>
      <PublicSupportTotal170Amt>22191461</PublicSupportTotal170Amt>
      <GrossInvestmentIncome170Grp>
        <CurrentTaxYearMinus4YearsAmt>17882</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6942</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>98067</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>96884</CurrentTaxYearAmt>
        <TotalAmt>219775</TotalAmt>
      </GrossInvestmentIncome170Grp>
      <TotalSupportAmt>22411236</TotalSupportAmt>
      <GrossReceiptsRltdActivitiesAmt>8292863</GrossReceiptsRltdActivitiesAmt>
      <PublicSupportCY170Pct>0.99020</PublicSupportCY170Pct>
      <ThirtyThrPctSuprtTestsCY170Ind>X</ThirtyThrPctSuprtTestsCY170Ind>
      <GiftsGrantsContrisRcvd509Grp>
        <CurrentTaxYearMinus4YearsAmt>2947324</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>8609383</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>2482732</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>3185086</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>4966936</CurrentTaxYearAmt>
        <TotalAmt>22191461</TotalAmt>
      </GiftsGrantsContrisRcvd509Grp>
      <GrossReceiptsAdmissionsGrp>
        <CurrentTaxYearMinus4YearsAmt>286630</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>991133</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>1988370</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>2061908</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>2964822</CurrentTaxYearAmt>
        <TotalAmt>8292863</TotalAmt>
      </GrossReceiptsAdmissionsGrp>
      <Total509Grp>
        <CurrentTaxYearMinus4YearsAmt>3233954</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>9600516</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>4471102</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>5246994</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>7931758</CurrentTaxYearAmt>
        <TotalAmt>30484324</TotalAmt>
      </Total509Grp>
      <PublicSupportTotal509Amt>30484324</PublicSupportTotal509Amt>
      <GrossInvestmentIncome509Grp>
        <CurrentTaxYearMinus4YearsAmt>17882</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6942</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>98067</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>96884</CurrentTaxYearAmt>
        <TotalAmt>219775</TotalAmt>
      </GrossInvestmentIncome509Grp>
      <InvestmentIncomeAndUBTIGrp>
        <CurrentTaxYearMinus4YearsAmt>17882</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>6942</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>98067</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>96884</CurrentTaxYearAmt>
        <TotalAmt>219775</TotalAmt>
      </InvestmentIncomeAndUBTIGrp>
      <TotalSupportCalendarYearGrp>
        <CurrentTaxYearMinus4YearsAmt>3251836</CurrentTaxYearMinus4YearsAmt>
        <CurrentTaxYearMinus3YearsAmt>9600516</CurrentTaxYearMinus3YearsAmt>
        <CurrentTaxYearMinus2YearsAmt>4478044</CurrentTaxYearMinus2YearsAmt>
        <CurrentTaxYearMinus1YearAmt>5345061</CurrentTaxYearMinus1YearAmt>
        <CurrentTaxYearAmt>8028642</CurrentTaxYearAmt>
        <TotalAmt>30704099</TotalAmt>
      </TotalSupportCalendarYearGrp>
      <PublicSupportCY509Pct>0.99280</PublicSupportCY509Pct>
      <PublicSupportPY509Pct>0.99470</PublicSupportPY509Pct>
      <InvestmentIncomeCYPct>0.01000</InvestmentIncomeCYPct>
      <InvestmentIncomePYPct>0.01000</InvestmentIncomePYPct>
      <ThirtyThrPctSuprtTestsCY509Ind>X</ThirtyThrPctSuprtTestsCY509Ind>
    </IRS990ScheduleA>
    <IRS990ScheduleB documentId="RetDoc1">
      <ContributorInformationGrp>
        <ContributorNum>RESTRICTED</ContributorNum>
        <ContributorBusinessName>
          <BusinessNameLine1>RESTRICTED</BusinessNameLine1>
        </ContributorBusinessName>
        <ContributorUSAddress>
          <AddressLine1>RESTRICTED</AddressLine1>
          <AddressLine2>RESTRICTED</AddressLine2>
          <City>RESTRICTED</City>
          <State>RESTRICTED</State>
          <ZIPCode>RESTRICTED</ZIPCode>
        </ContributorUSAddress>
        <TotalContributionsAmt>RESTRICTED</TotalContributionsAmt>
      </ContributorInformationGrp>
    </IRS990ScheduleB>
    <IRS990ScheduleD documentId="RetDoc4">
      <CYEndwmtFundGrp>
        <BeginningYearBalanceAmt>2479487</BeginningYearBalanceAmt>
        <ContributionsAmt>2111402</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>3131</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>786372</OtherExpendituresAmt>
        <EndYearBalanceAmt>3807648</EndYearBalanceAmt>
      </CYEndwmtFundGrp>
      <CYMinus1YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>3998609</BeginningYearBalanceAmt>
        <ContributionsAmt>1009571</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>12625</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>2541318</OtherExpendituresAmt>
        <EndYearBalanceAmt>2479487</EndYearBalanceAmt>
      </CYMinus1YrEndwmtFundGrp>
      <CYMinus2YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>6208414</BeginningYearBalanceAmt>
        <ContributionsAmt>495707</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>-24389</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>2681123</OtherExpendituresAmt>
        <EndYearBalanceAmt>3998609</EndYearBalanceAmt>
      </CYMinus2YrEndwmtFundGrp>
      <CYMinus3YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>2717565</BeginningYearBalanceAmt>
        <ContributionsAmt>3510135</ContributionsAmt>
        <InvestmentEarningsOrLossesAmt>37321</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>56607</OtherExpendituresAmt>
        <EndYearBalanceAmt>6208414</EndYearBalanceAmt>
      </CYMinus3YrEndwmtFundGrp>
      <CYMinus4YrEndwmtFundGrp>
        <BeginningYearBalanceAmt>3641228</BeginningYearBalanceAmt>
        <InvestmentEarningsOrLossesAmt>15541</InvestmentEarningsOrLossesAmt>
        <OtherExpendituresAmt>939204</OtherExpendituresAmt>
        <EndYearBalanceAmt>2717565</EndYearBalanceAmt>
      </CYMinus4YrEndwmtFundGrp>
      <EndowmentsHeldUnrelatedOrgInd>false</EndowmentsHeldUnrelatedOrgInd>
      <EndowmentsHeldRelatedOrgInd>false</EndowmentsHeldRelatedOrgInd>
      <LandGrp>
        <OtherCostOrOtherBasisAmt>781132</OtherCostOrOtherBasisAmt>
        <BookValueAmt>781132</BookValueAmt>
      </LandGrp>
      <LeaseholdImprovementsGrp>
        <OtherCostOrOtherBasisAmt>28183</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>1879</DepreciationAmt>
        <BookValueAmt>26304</BookValueAmt>
      </LeaseholdImprovementsGrp>
      <OtherLandBuildingsGrp>
        <OtherCostOrOtherBasisAmt>3820502</OtherCostOrOtherBasisAmt>
        <DepreciationAmt>664730</DepreciationAmt>
        <BookValueAmt>3155772</BookValueAmt>
      </OtherLandBuildingsGrp>
      <TotalBookValueLandBuildingsAmt>3963208</TotalBookValueLandBuildingsAmt>
      <OtherAssetsOrgGrp>
        <Desc>BENEFICIAL INTEREST IN TRUST</Desc>
        <BookValueAmt>397684</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>OPERATING RIGHT-OF-USE ASSETS</Desc>
        <BookValueAmt>71142</BookValueAmt>
      </OtherAssetsOrgGrp>
      <OtherAssetsOrgGrp>
        <Desc>OTHER</Desc>
        <BookValueAmt>30173</BookValueAmt>
      </OtherAssetsOrgGrp>
      <TotalBookValueOtherAssetsAmt>498999</TotalBookValueOtherAssetsAmt>
      <OtherLiabilitiesOrgGrp>
        <Desc>OPERATING LEASE LIABILITIES</Desc>
        <Amt>71142</Amt>
      </OtherLiabilitiesOrgGrp>
      <TotalLiabilityAmt>71142</TotalLiabilityAmt>
      <TotalRevEtcAuditedFinclStmtAmt>7309161</TotalRevEtcAuditedFinclStmtAmt>
      <RevenueSubtotalAmt>7309161</RevenueSubtotalAmt>
      <TotalRevenuePerForm990Amt>7309161</TotalRevenuePerForm990Amt>
      <TotExpnsEtcAuditedFinclStmtAmt>6340150</TotExpnsEtcAuditedFinclStmtAmt>
      <ExpensesSubtotalAmt>6340150</ExpensesSubtotalAmt>
      <TotalExpensesPerForm990Amt>6340150</TotalExpensesPerForm990Amt>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>SCHEDULE D, PAGE 2, PART V, LINE 4</FormAndLineReferenceDesc>
        <ExplanationTxt>THE OPERA USES THE INVESTMENT EARNINGS ON ENDOWMENT FUNDS TO FUND COSTS ASSOCIATED WITH ITS EXEMPT PURPOSE.</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleD>
    <IRS990ScheduleG documentId="RetDoc5">
      <FundraisingEventInformationGrp>
        <Event1Nm>SPECIAL EVENTS</Event1Nm>
        <GrossReceiptsEvent1Amt>1275409</GrossReceiptsEvent1Amt>
        <GrossRevenueEvent1Amt>1275409</GrossRevenueEvent1Amt>
        <FoodAndBeverageEvent1Amt>248718</FoodAndBeverageEvent1Amt>
        <OtherDirectExpensesEvent1Amt>470763</OtherDirectExpensesEvent1Amt>
        <GrossReceiptsTotalAmt>1275409</GrossReceiptsTotalAmt>
        <GrossRevenueTotalEventsAmt>1275409</GrossRevenueTotalEventsAmt>
        <FoodAndBeverageTotalEventsAmt>248718</FoodAndBeverageTotalEventsAmt>
        <OthDirectExpnssTotalEventsAmt>470763</OthDirectExpnssTotalEventsAmt>
        <DirectExpenseSummaryEventsAmt>719481</DirectExpenseSummaryEventsAmt>
        <NetIncomeSummaryAmt>555928</NetIncomeSummaryAmt>
      </FundraisingEventInformationGrp>
    </IRS990ScheduleG>
    <IRS990ScheduleJ documentId="RetDoc6">
      <SeverancePaymentInd>false</SeverancePaymentInd>
      <SupplementalNonqualRtrPlanInd>false</SupplementalNonqualRtrPlanInd>
      <EquityBasedCompArrngmInd>false</EquityBasedCompArrngmInd>
      <CompBasedOnRevenueOfFlngOrgInd>false</CompBasedOnRevenueOfFlngOrgInd>
      <CompBsdOnRevRelatedOrgsInd>false</CompBsdOnRevRelatedOrgsInd>
      <CompBsdNetEarnsFlngOrgInd>false</CompBsdNetEarnsFlngOrgInd>
      <CompBsdNetEarnsRltdOrgsInd>false</CompBsdNetEarnsRltdOrgsInd>
      <AnyNonFixedPaymentsInd>false</AnyNonFixedPaymentsInd>
      <InitialContractExceptionInd>false</InitialContractExceptionInd>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>JAMES BARBATO</PersonNm>
        <TitleTxt>GENERAL DIRECTOR</TitleTxt>
        <BaseCompensationFilingOrgAmt>164166</BaseCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>9354</DeferredCompensationFlngOrgAmt>
        <TotalCompensationFilingOrgAmt>173520</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
      <RltdOrgOfficerTrstKeyEmplGrp>
        <PersonNm>DAVID WALKER</PersonNm>
        <TitleTxt>FORMER DIRECTOR</TitleTxt>
        <BaseCompensationFilingOrgAmt>213182</BaseCompensationFilingOrgAmt>
        <DeferredCompensationFlngOrgAmt>8387</DeferredCompensationFlngOrgAmt>
        <TotalCompensationFilingOrgAmt>221569</TotalCompensationFilingOrgAmt>
      </RltdOrgOfficerTrstKeyEmplGrp>
    </IRS990ScheduleJ>
    <IRS990ScheduleO documentId="RetDoc7">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990 - ORGANIZATION'S MISSION</FormAndLineReferenceDesc>
        <ExplanationTxt>PALM BEACH OPERA IS DEDICATED TO PRODUCING LIVE OPERA AT AN INTERNATIONAL STANDARD OF EXCELLENCE, ENRICHING THE LIVES OF THE COMMUNITIES IT SERVES WITH A DIVERSE OFFERING OF EDUCATIONAL PROGRAMS, AND TO TRAINING THE NEXT GENERATION OF OPERA STARS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 1, PART I, LINE 6</FormAndLineReferenceDesc>
        <ExplanationTxt>VOLUNTEER ASSISTANCE AT EVENTS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 2, PART III, LINE 4D</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL OTHER PROGRAMS</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 11B</FormAndLineReferenceDesc>
        <ExplanationTxt>FORM 990 IS REVIEWED BY THE DIRECTOR OF FINANCE AND ADMINISTRATION AND THE GENERAL DIRECTOR, THEN SUBMITTED TO THE AUDIT AND FINANCE COMMITTEEE FOR REVIEW AND APPROVAL. THE FINAL DRAFT IS THEN SENT TO THE VOTING MEMBERS OF THE BOARD OF DIRECTORS FOR REVIEW PRIOR TO FILING.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 12C</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL EMPLOYEES AND CONSULTANTS ARE REQUIRED TO REVIEW AND SIGN POLICY PRIOR TO HIRING OR CONDUCTING BUSINESS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15A</FormAndLineReferenceDesc>
        <ExplanationTxt>MEMBERS OF THE EXECUTIVE COMMITTEE OF THE BOARD OF DIRECTORS CREATE A COMPENSATION REVIEW SUB-COMMITTEE. THIS SUB-COMMITTEE REVIEWS THE PERFORMANCE AND COMPENSATION OF THE GENERAL DIRECTOR/ CEO. THIS SUB- COMMITTEE USES COMPARABLE DATA FROM LOCAL AND NATIONAL ORGANIZATIONS IN A SIMILAR FIELD.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 15B</FormAndLineReferenceDesc>
        <ExplanationTxt>THE GENERAL DIRECTOR/CEO REVIEWS THE PERFORMANCE AND COMPENSATION OF KEY EMPLOYEES OF THE ORGANIZATION. THE GENERAL DIRECTOR/CEO USES COMPARABLE DATA FROM LOCAL AND NATIONAL ORGANIZATIONS IN A SIMILAR FIELD. BOARD OFFICERS AND DIRECTORS ARE NON-PAID POSITIONS.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PAGE 6, PART VI, LINE 19</FormAndLineReferenceDesc>
        <ExplanationTxt>ALL GOVERNING DOCUMENTS, POLICIES AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART IX, LINE 24E</FormAndLineReferenceDesc>
        <ExplanationTxt>PROFESSIONAL FEES 59,308 185,933 1,669 REPAIRS &amp; MAINTENANCE 68,870 19,708 0 OTHER PRODUCTION COSTS 62,531 0 0 IT COSTS 19,101 27,662 6,505 UTILITIES 37,510 11,666 0 OTHER EMPLOYEE COSTS 7,227 15,969 3,337 INTEREST EXPENSE 23,253 0 0 DUES 6,722 15,793 199 AUDIO &amp; VISUAL 20,599 0 0 DONOR RECOGNITION 0 360 18,261 OTHER EVENT COSTS 15,376 0 0 LICENSES 140 5,599 0 SUPPLIES 4,450 0 0 TOTAL 325,087 282,690 29,971</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>FORM 990, PART XI, LINE 9</FormAndLineReferenceDesc>
        <ExplanationTxt>BENEFICIAL INTEREST IN REMAINDER ANNUITY TRUST 112,016 PRIOR PERIOD ADJUSTMENT IN THE AMOUNT OF 112,016 TO PROPERLY STATE THE BENEFICIAL INTEREST IN REMAINDER ANNUITY TRUST VALUE AT 6/30/2024</ExplanationTxt>
      </SupplementalInformationDetail>
    </IRS990ScheduleO>
  </ReturnData>
</Return>