2026-05-14T14:20:40-05:00 2025-06-30 221914888 NISIVOCCIA LLP 200 VALLEY RD SUITE 300 MT ARLINGTON NJ 07856 990 2024-07-01 320074004 SOUTH ORANGE PERFORMING ARTS CENTERINC SOUT 9732751114 1 SOPAC WAY SOUTH ORANGE NJ 07079 AIDA JONES BOARD CHAIR 9732751114 2026-05-14 1 0 RYAN A HYNSON CPA P03062772 9733281825 2026-05-05 2024 2025-03-06 01:10:19Z AIDA JONES 1 SOPAC WAY SOUTH ORANGE NJ 07079 2989320 0 X WWW.SOPACNOW.ORG X 1997 NJ THE SOUTH ORANGE PERFORMING ARTS CENTER OFFERS AUDIENCES EXHILARATING AND DIVERSE ARTS ENTERTAINMENT IN ITS INTIMATE VENUE, SERVING AS THE CULTURAL HEARTBEAT OF THE GREATER SOUTH ORANGE/MAPLEWOOD REGION AND CONTRIBUTING TO THE ECONOMIC AND SOCIAL VIBRANCY OF ITS HIGHLY DIVERSE COMMUNITY. 16 16 50 50 14439 0 918014 658141 1319828 1555577 35560 34909 237648 12319 2511050 2260946 0 0 0 0 1406322 1433067 0 0 204721 1534997 1368573 2941319 2801640 -430269 -540694 2008922 1459904 516384 471379 1492538 988525 X THE SOUTH ORANGE PERFORMING ARTS CENTER OFFERS AUDIENCES EXHILARATING AND DIVERSE ARTS ENTERTAINMENT IN ITS INTIMATE VENUE, SERVING AS THE CULTURAL HEARTBEAT OF THE GREATER SOUTH ORANGE/MAPLEWOOD REGION AND CONTRIBUTING TO THE ECONOMIC AND SOCIAL VIBRANCY OF ITS HIGHLY DIVERSE COMMUNITY. 0 0 2068206 1553457 FOR THE YEAR ENDED 06/30/2025, 163 PERFORMANCES TOOK PLACE AT SOPAC. SOPAC'S PROGRAMMING IS A CAREFULLY CURATED MIX, WITH BOTH POPULAR APPEAL AND CULTURAL RELEVANCE, REFLECTING THE DIVERSE COMMUNITIES SERVED. SOPAC'S SUPERB ACOUSTICS AND SMALL SIZE CREATE A UNIQUE AND INTIMATE CONNECTION BETWEEN ARTISTS AND AUDIENCES. SOPAC FEATURES SINGER-SONGWRITERS, ROCK, JAZZ, BLUES, R&B, FOLK, TRIBUTE BANDS, WORLD MUSIC, AND COMEDY EVENTS; SUPPORTS THE WORK OF NEW JERSEY'S CHOREOGRAPHERS AND DANCE COMPANIES AND PRESENTS INSPIRING CHILDREN'S PROGRAMMING. SOPAC PRESENTED 13 SHOWS TO SCHOOL AUDIENCES, SERVICING MORE THAN 6500 STUDENTS FROM OVER 75 SCHOOL DISTRICTS IN: BERGEN, ESSEX, HUDSON, MORRIS, UNION, SOMERSET, AND PASSAIC COUNTIES. 2068206 1 1 0 0 0 0 0 1 0 0 1 0 0 0 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 120 0 1 50 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 16 16 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 0 0 NJ X THE ORGANIZATION 9732751114 1 SOPAC WAY SOUTH ORANGE NJ 07079 SVETLANA ROGACHEVSKAYA EXECUTIVE DIRECTOR 40.00 X X 106667 0 2907 AIDA JONES BOARD CHAIR 5.00 X X 0 0 0 MATT EPSTEIN V. CHAIR 5.00 X X 0 0 0 KATHERINE TOOLEY SECRETARY 5.00 X X 0 0 0 RANDALL EHAASE TREASURER 5.00 X X 0 0 0 PAUL BARTICK BOARD MEMBER 1.00 X 0 0 0 MARC CHALOM BOARD MEMBER 1.00 X 0 0 0 MELISSA HODGE BOARD MEMBER 1.00 X 0 0 0 SUMMER JONES BOARD MEMBER 1.00 X 0 0 0 JEREMY DOBRISH BOARD MEMBER 1.00 X 0 0 0 DEAN KAMEROS BOARD MEMBER 1.00 X 0 0 0 MAUREEN GAMMON BOARD MEMBER 1.00 X 0 0 0 STEVE SCHNALL BOARD MEMBER 1.00 X 0 0 0 SHEENA COLLUM BOARD MEMBER 1.00 X 0 0 0 MIRIAM VALES BOARD MEMBER 1.00 X 0 0 0 TAYLOR MARGIS-NOGUERA BOARD MEMBER 1.00 X 0 0 0 CHRIS AURILLIO BOARD MEMBER 1.00 X 0 0 0 106667 0 2907 1 0 0 0 0 53108 322900 282133 658141 PERFORMANCE REVENUE 711110 868111 868111 HOUSE RENTS 532000 687466 687466 1555577 29484 29484 295143 335309 -40166 -40166 -54605 14439 380377 374952 5425 5425 5425 18113 53108 18113 0 52485 0 52485 52485 2260946 1553457 14439 34909 148240 97527 32583 18130 1058620 700889 228105 129626 17685 7939 7715 2031 102820 46159 44853 11808 105702 66824 26402 12476 9204 9204 19850 19850 44101 44101 29594 29594 49176 26043 23133 45799 18890 26909 200736 187354 13382 2595 2595 49150 44648 3602 900 42326 42326 PRODUCTION COSTS 724000 724000 REPAIRS AND MAINTENANCE 69046 69046 DEVELOPMENT 27827 27827 EDUCATIONAL PROGRAMMING 26851 26851 28318 22442 3953 1923 2801640 2068206 528713 204721 496330 114050 101145 51045 155785 102379 19458 15543 37484 15948 1109219 583284 612164 525935 537391 594302 49165 40702 2008922 1459904 54579 240904 209851 53795 251954 176680 516384 471379 X 1410775 948275 81763 40250 1492538 988525 2008922 1459904 -540694 36681 0 X X 0 1 X 1 0 X 1140699 1159486 882217 918014 658141 4758557 329493 1042066 1522428 1360662 1608062 5862711 310890 310890 310890 310890 310890 1554450 1781082 2512442 2715535 2589566 2577093 12175718 0 0 0 12175718 42272 3320 349230 409573 324627 1129022 42272 3320 349230 409573 324627 1129022 1274 16113 14439 31826 68306 61515 129821 1824628 2531875 3133071 3060654 2916159 13466387 0.90420 0.92220 0.08380 0.06660 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 10000 X 0 1109219 583284 525935 525935 EIDL LOAN 145979 OPERATING LEASE LIABILITY 30701 176680 X 2961939 36681 310890 353422 700993 2260946 0 2260946 3465952 310890 353422 664312 2801640 0 2801640 PART III, LINE 4: THE ORGANIZATION RECEIVES AND MAINTAINS ITS ART COLLECTION AS A MEANS OF BRINGING VISUAL ARTS TO THE PATRONS OF SOPAC AND TO THE GENERAL PUBLIC. PART X, LINE 2: SOPAC IS EXEMPT FROM FEDERAL INCOME TAXES UNDER THE PROVISION OF SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE, AND IS ALSO EXEMPT FROM STATE INCOME TAXES UNDER CHAPTER 104 OF TITLE 54, REVISED STATUTES OF THE NEW JERSEY LAW. SOPAC HAS ALSO BEEN CLASSIFIED AS AN ENTITY THAT IS NOT A PRIVATE FOUNDATION WITHIN THE MEANING OF SECTION 509(A) AND QUALIFIES FOR DEDUCTIBLE CONTRIBUTIONS AS PROVIDED IN SECTION 170(B)(1)(A)(VI). ACCORDINGLY, NO PROVISION FOR FEDERAL OR STATE INCOME TAXES HAS BEEN PRESENTED IN THE ACCOMPANYING FINANCIAL STATEMENTS. SOPAC FOLLOWS THE PROVISIONS OF FASB ASC, INCOME TAXES. THE STANDARD PRESCRIBES A MINIMUM RECOGNITION THRESHOLD AND MEASUREMENT METHODOLOGY THAT A TAX POSITION TAKEN OR EXPECTED TO BE TAKEN IN A TAX RETURN IS REQUIRED TO MEET BEFORE BEING RECOGNIZED IN THE FINANCIAL STATEMENTS. IT ALSO PROVIDES GUIDANCE FOR DERECOGNITION, CLASSIFICATION, INTEREST AND PENALTIES, ACCOUNTING IN INTERIM PERIODS, DISCLOSURE, AND TRANSITION AS THEY RELATE TO THOSE TAX POSITIONS. SOPAC DOES NOT EXPECT A SIGNIFICANT INCREASE OR DECREASE TO THE TOTAL AMOUNTS OF UNRECOGNIZED TAX POSITIONS DURING THE FISCAL YEAR ENDED JUNE 30, 2025. HOWEVER, SOPAC IS SUBJECT TO REGULAR AUDIT BY TAX AUTHORITIES. SOPAC BELIEVES THAT IT HAS APPROPRIATE SUPPORT FOR THE POSITIONS TAKEN ON ITS TAX RETURNS. NONETHELESS, THE AMOUNTS ULTIMATELY PAID, IF ANY, UPON RESOLUTION OF THE ISSUES RAISED BY THE TAXING AUTHORITIES MAY DIFFER MATERIALLY FROM THE AMOUNTS ACCRUED EACH YEAR. MANAGEMENT BELIEVES ITS NONPROFIT STATUS WOULD BE UPHELD UPON EXAMINATION. AS REQUIRED BY LAW, SOPAC FILES INFORMATIONAL RETURNS WITH BOTH THE UNITED STATES FEDERAL AND STATE OF NEW JERSEY JURISDICTIONS ON AN ANNUAL BASIS " FORM 990 WITH THE INTERNAL REVENUE SERVICE, AND FORM CRI-300R WITH THE STATE. THESE RETURNS ARE SUBJECT TO EXAMINATION BY THESE AUTHORITIES WITHIN CERTAIN STATUTORILY DEFINED PERIODS FOR FEDERAL AND FOR THE STATE OF NEW JERSEY. PART XI, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 18,113. RENTAL AND COGS RELATED EXPENSES 335,309. PART XII, LINE 2D - OTHER ADJUSTMENTS: SPECIAL EVENT EXPENSES 18,113. RENTAL AND COGS RELATED EXPENSES 335,309. GALA 71221 53108 18113 17500 613 71221 53108 18113 17500 613 18113 0 NJ 1 0 1 0 0.50000 0.50000 0 0 FORM 990, PART VI, SECTION B, LINE 11B SOUTH ORGANGE PERFORMING ARTS CENTER, INC. HAS ITS FORM 990 PREPARED BY AN OUTSIDE ACCOUNTING FIRM AND HAS ESTABLISHED THE FOLLOWING REVIEW PROCESS TO ENSURE THAT THE INFORMATION REPORTED IS COMPLETE AND ACCURATE. WHEN THE FORM 990 HAS BEEN PREPARED, REVIEWED BY MANAGEMENT AND IS READY TO BE FILED WITH THE INTERNAL REVENUE SERVICE, IT IS PROVIDED TO THE MEMBERS OF THE ORGANIZATIONS GOVERNING BODY FOR ANY COMMENTS PRIOR TO ITS SUBMISSION. THE GOVERNING BODY IS PROVIDED WITH A REASONABLE AMOUNT OF TIME TO REVIEW THE FORM 990. ANY COMMENTS ARE THEN GROUPED, SUMMARIZED AND PROVIDED THROUGH MANAGEMENT TO THE OUTSIDE ACCOUNTING FIRM. ANY APPLICABLE ISSUES ARE ADDRESSED PRIOR TO THE RETURN BEING FINALIZED AND APPROVED FOR FILING. FORM 990, PART VI, SECTION B, LINE 12C SOUTH ORANGE PERFORMING ARTS CENTER INC. CURRENTLY HAS IN PLACE A CONFLICT OF INTEREST POLICY WHICH IT REGULARLY MONITORS AND ENFORCES. THE BOARD MANDATES THAT ALL MEMBERS OF MANAGEMENT AND THE GOVERNING BODY ANNUALLY SIGN A CONFLICT OF INTEREST POLICY AND DISCLOSE ANY POTENTIAL OR ACTUAL CONFLICTS THAT MAY EXIST. IF A POTENTIAL OR ACTUAL CONFLICT OF INTEREST EXISTS, GOVERNING BODY AND MANAGEMENT WILL INVESTIGATE THE ISSUE. IF A CONFLICT OF INTEREST IS DETERMINED TO EXIST MANAGEMENT AND THE GOVERNING BODY WILL BE NOTIFIED IMMEDIATELY. THE MEMBER WILL NOT BE ALLOWED TO VOTE OR BE A PART OF ANY DECISIONS ABOUT ANY SUCH TRANSACTIONS THAT HAVE TO DO WITH THE CONFLICT UNTIL SUCH TIME THAT THERE IS NO LONGER A CONFLICT. FORM 990, PART VI, SECTION B, LINE 15A THE COMPENSATION OF THE ORGANIZATIONS OFFICERS OR KEY EMPLOYEES IS REVIEWED AND APPROVED BY THE BOARD OF GOVERNORS (I.E. TRUSTEES/DIRECTORS). FORM 990, PART VI, SECTION C, LINE 19 SOUTH ORANGE PERFORMING ARTS CENTER, INC. MAKES ITS FORM 990 AVAILABLE FOR PUBLIC INSPECTION AS REQUIRED UNDER SECTION 6104 OF THE INTERNAL REVENUE CODE UPON WRITTEN REQUEST AT THE ORGANIZATIONS OFFICE AT 1 SOPAC WAY SOUTH ORANGE, NJ 07079. IN ADDITION FORM 1023 AS WELL AS THE FINANCIAL STATEMENTS, AND CONFLICT OF INTEREST POLICY ARE AVAILABLE UPON WRITTEN REQUEST AT THE ORGANIZATIONS OFFICE AT 1 SOPAC WAY SOUTH ORANGE, NJ 07079. FORM 990, PART XII, LINE 2C NO CHANGES FROM THE PRIOR YEAR.