2026-05-07T08:55:12-05:00 2025-06-30 871353108 EISNER ADVISORY GROUP LLC 733 THIRD AVENUE NEW YORK NY 100172703 990 2024-07-01 203520577 OPERA AMERICA INC OPER 2127968620 330 SEVENTH AVENUE NEW YORK NY 10001 MICHAEL J BOBBITT PRESIDENT/CEO 2127968620 2026-05-06 1 1 WILLIAM EPSTEIN P01307171 2129498700 2024 2025-03-06 01:10:19Z MICHAEL J BOBBITT 330 SEVENTH AVENUE NEW YORK NY 10001 16499368 0 X WWW.OPERAAMERICA.ORG X 2005 NY TO SUPPORT THE CREATION, PRESENTATION, AND ENJOYMENT OF OPERA THROUGH AN ARRAY OF PROGRAMS. 42 41 45 0 173445 0 3737803 4377685 2639917 2634987 799238 1097216 176875 280919 7353833 8390807 704585 531000 0 0 3380707 3657234 0 0 1086572 3701392 4131474 7786684 8319708 -432851 71099 31406399 31052199 15486769 14683529 15919630 16368670 X OPERA AMERICA, INC. ("OPERA AMERICA") WAS FOUNDED TO: (I) PROMOTE GROWTH AND EXPANSION OF THE OPERATIC ART FORM; (II) FOSTER AND IMPROVE THE EDUCATION, TRAINING AND DEVELOPMENT OF OPERATIC COMPOSERS, SINGERS AND ALLIED TALENT (III) ASSIST IN DEVELOPING RESIDENT PROFESSIONAL OPERA COMPANIES THROUGH COOPERATIVE ARTISTIC AND MANAGEMENT SERVICES TO ITS MEMBERSHIP; (IV) ENCOURAGE AND ASSIST IN THE IMPROVEMENT OF QUALITY OF OPERATIC PRESENTATION; AND (V) ENCOURAGE GREATER APPRECIATION AND ENJOYMENT OF OPERA BY ALL SEGMENTS OF SOCIETY. 0 0 2279914 1172742 NATIONAL OPERA CENTER - OPERA AMERICA'S NATIONAL OPERA CENTER IS A STATE-OF-THE-ART RENTAL FACILITY FOR THE OPERA COMMUNITY AND ALSO HOUSES OPERA AMERICA'S ADMINISTRATIVE OFFICES. CUSTOM-BUILT TO RESPOND TO THE INDUSTRY'S NEED FOR SUITABLE AUDITION, REHEARSAL AND RECORDING FACILITIES, SPECIALLY EQUIPPED ROOMS FACILITATE CO-PRODUCTION MEETINGS, DESIGN PRESENTATIONS AND PROFESSIONAL DEVELOPMENT ACITIVITES, AS WELL AS A WIDE RANGE OF ARTISTIC WORK FROM PERFORMANCES TO READINGS OF NEW WORKS AND LECTURES. STATE-OF-THE-ART ELECTRONIC MEDIA TECHNOLOGY FOR STREAMING AND VIDEO CONFERENCE OVERCOMES THE BARRIER OF GEOGRAPHY FOR THIS WIDELY DISPERSED, YET HIGHLY COLLABORATIVE, INDUSTRY. 1137933 531000 24062 ARTISTIC SERVICES - REPERTOIRE DEVELOPMENT GRANTS, OPERA DISCOVERY AND COMMISSIONING GRANTS FOR NEW COMPOSERS AND PROFESSIONAL DEVELOPMENT PROGRAMS FOR COMPOSERS SUPPORT THE PRESENTATION OF NEW OPERA PROJECTS. A NEW WORKS FORUM CONVENES COMPOSERS, LIBRETTISTS, DESIGNERS, PRODUCERS AND PUBLISHERS TO SHARE KNOWLEDGE ABOUT METHODS FOR ENSURING THE SUCCESSFUL CREATION AND PRODUCTION OF NEW OPERATIC WORKS. THE ONSTAGE PROGRAM IS A SERIES OF EVENTS OFFERING THE PUBLIC AN OPPORTUNITY TO HEAR FROM AND INTERACT WITH MAJOR TALENTS WITHIN THE OPERA WORLD. PROFESSIONAL DEVELOPMENT PROGRAMS OFFER TOOLS AND ADVICE FOR SINGERS TO HONE THEIR SKILLS AND FURTHER THEIR CAREERS. 656676 269734 OPERA AMERICA HOSTS AN ANNUAL CONFERENCE AND A RANGE OF WORKSHOPS AND SEMINARS FOR ADMINISTRATIVE PROFESSIONALS TO DISCUSS ISSUES, ENCOURAGE COLLABORATION AND EXPLORE THE VALUES THAT FORM THE FOUNDATION OF OUR SERVICE TO OUR COMMUNITIES. 2085359 1066966 2085359 1066966 6159882 1 1 0 1 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 1 0 0 0 0 0 1 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 1 X 87 0 45 1 1 1 0 0 0 0 0 0 0 0 0 0 0 X 42 41 0 0 0 0 1 1 0 1 1 0 0 0 1 1 1 1 1 1 1 0 NY X X SUSAN SCHULTZ 2127968620 330 SEVENTH AVENUE NEW YORK NY 10001 MARC SCORCA THRU 122025 PRESIDENT/CEO 40.00 X X 351090 0 28524 LEE ANNE MYSLEWSKI CHAIR 1.00 X X 0 0 0 HECTOR ARMIENTA VICE CHAIR 1.00 X X 0 0 0 ESTEVAN RAEL-GALVEZ VICE CHAIR 1.00 X X 0 0 0 IAN RYE TREASURER 1.00 X X 0 0 0 E LOREN MEEKER SECRETARY 1.00 X X 0 0 0 JAMES M BARTON DIRECTOR 1.00 X 0 0 0 AFTON BATTLE DIRECTOR 1.00 X 0 0 0 ASTRID BAUMGARDNER DIRECTOR 1.00 X 1440 0 0 ANGEL BLUE DIRECTOR 1.00 X 0 0 0 ALEJANDRA VALARINO BOYER DIRECTOR 1.00 X 0 0 0 CHERYL SLAY CARR DIRECTOR 1.00 X 0 0 0 ANTONIO C CUYLER DIRECTOR 1.00 X 0 0 0 KHORI DASTOOR DIRECTOR 1.00 X 0 0 0 ANTHONY DAVIS DIRECTOR 1.00 X 0 0 0 WAYNE DAVIS DIRECTOR 1.00 X 0 0 0 ANA DE ARCHULETA DIRECTOR 1.00 X 0 0 0 SUE DIXON DIRECTOR 1.00 X 0 0 0 JASON HARDY DIRECTOR 1.00 X 0 0 0 CAROL F HENRY DIRECTOR 1.00 X 0 0 0 JESSICA JAHN DIRECTOR 1.00 X 0 0 0 BARBARA LYNNE JAMISON DIRECTOR 1.00 X 0 0 0 CHRISTOPHER KOELSCH DIRECTOR 1.00 X 0 0 0 KAREN J KUBIN DIRECTOR 1.00 X 0 0 0 VIRGINIA CROSKERY LAURIDSEN DIRECTOR 1.00 X 0 0 0 ANH LE DIRECTOR 1.00 X 0 0 0 MONT S LEVY DIRECTOR 1.00 X 0 0 0 TIMOTHY LONG DIRECTOR 1.00 X 0 0 0 SHAWNA LUCEY DIRECTOR 1.00 X 0 0 0 SUSAN MARINEAU DIRECTOR 1.00 X 0 0 0 KAREN MOLLESON DIRECTOR 1.00 X 0 0 0 ANDREW MORGAN DIRECTOR 1.00 X 0 0 0 MICHAEL HIDETOSHI MORI DIRECTOR 1.00 X 0 0 0 SYLVIA NEIL DIRECTOR 1.00 X 0 0 0 JULIA NOULIN-MERAT DIRECTOR 1.00 X 0 0 0 TIMOTHY O'LEARY DIRECTOR 1.00 X 0 0 0 MAGGEY OPLINGER DIRECTOR 1.00 X 0 0 0 KAMALA SANKARAM DIRECTOR 1.00 X 0 0 0 GENE SCHEER DIRECTOR 1.00 X 0 0 0 NADEGE J SOUVENIR DIRECTOR 1.00 X 0 0 0 BARBARA AUGUSTA TEICHERT DIRECTOR 1.00 X 0 0 0 KAREN TILLER DIRECTOR 1.00 X 0 0 0 MICHAEL J BOBBITT PRESIDENT/CEO (START 1/2026) 40.00 X X 0 0 0 DANIEL COOPERMAN CHIEF ADVANCEMENT OFFICER 40.00 X 167000 0 18462 KEVIN SOBCZYK CHIEF INFORMATION OFFICER 40.00 X 135661 0 16895 TODD PORTER CHIEF OF STAFF 40.00 X 120327 0 16128 JAMELAH RIMAWI CHIEF PROGRAMS OFFICER 40.00 X 110556 0 10112 SUSAN SCHULTZ FINANCE DIRECTOR 40.00 X 124416 0 16333 1010490 0 106454 6 0 1 0 0 265360 4112325 380077 4377685 NATIONAL OPERA CENTER OPERATIONS 711190 1172742 1172742 MEMBERSHIP DUES 711190 893521 893521 SEMINARS WORKSHOPS AND ANNUAL MEE 611430 395279 395279 PUBLICATION AND WEB ADVERTISING 541800 173445 173445 2634987 459127 459127 8746650 8108561 638089 638089 638089 INSURANCE RECOVERY 900099 246258 246258 GRANT AWARD CANCELLATION 900099 31574 31574 MISCELLANEOUS 900099 3087 3087 280919 8390807 2493116 173445 1346561 315000 315000 166000 166000 50000 50000 385809 250776 57871 77162 2537925 1993847 248233 295845 97900 75523 10592 11785 306674 221036 49609 36029 328926 255984 32887 40055 850 850 53632 53632 113827 113827 477444 417436 46429 13579 36457 36326 131 177426 100127 55109 22190 49632 45807 280 3545 1642955 1303747 293154 46054 588171 185465 27932 374774 123722 123722 10547 10547 309758 304252 5506 21672 21672 MEALS & ENTERTAINMENT 364811 220194 14027 130590 EQUIPMENT RENTAL 78717 47708 20120 10889 DUES AND SUBSCRIPTIONS 13152 7230 2564 3358 PROFESSIONAL DEVELOPMEN 3603 1009 2594 65098 6474 38038 20586 8319708 6159882 1073254 1086572 694930 788175 630887 755990 439837 139877 482962 346677 514068 537100 6676460 4569222 2396503 2107238 14509513 15099795 11737699 11277347 31406399 31052199 721889 341638 1024001 922235 485670 429491 69990 0 13185219 12990165 15486769 14683529 X 1719954 1354701 14199676 15013969 15919630 16368670 31406399 31052199 71099 377941 0 X 0 1 X 1 0 X 5105542 3527500 4102908 3737803 4377685 20851438 5105542 3527500 4102908 3737803 4377685 20851438 5352175 15499263 317680 426366 399887 392096 459127 1995156 -349 -1383 -2633 19 -653 -4999 15059 32519 5265 176875 280919 510637 23352232 9363476 0.66370 0.64820 X SCHEDULE A, PART II, LINE 10, EXPLANATION OF OTHER INCOME: MISCELLANEOUS - 2020 AMOUNT: $ 15,059. 2021 AMOUNT: $ 32,519. 2022 AMOUNT: $ 5,265. 2023 AMOUNT: $ 176,875. 2024 AMOUNT: $ 3,087. GRANT AWARDS CANCELLATION - 2024 AMOUNT: $ 31,574. INSURANCE RECOVERY - 2024 AMOUNT: $ 246,258. RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 0 1 0 0 0 0 1 3906 0 0 3906 0 PART II-B, LINE 1, LOBBYING ACTIVITIES: ADDITIONAL INFORMATION OPERA AMERICA EMPLOYS A PART-TIME GOVERNMENT AFFAIRS DIRECTOR, WHO IS A REGISTERED LOBBYIST, BASED IN WASHINGTON, D.C. ADDITIONALLY, OPERA AMERICA IS A FOUNDING MEMBER OF THE PERFORMING ARTS ALLIANCE, A LOBBYING ORGANIZATION BASED IN WASHINGTON, D.C. OPERA AMERICA'S PRESIDENT/CEO SERVES ON THE BOARD OF THE PERFORMING ARTS ALLIANCE. OPERA AMERICA IS NOT INVOLVED IN ANY DIRECT OR INDIRECT POLITICAL CAMPAIGN ACTIVITIES. 13265657 325500 1241024 881047 13951134 12675216 800 1398302 808661 13265657 12379224 800 903375 608183 12675216 14592018 3100 -1402394 813500 12379224 12440410 260700 2478331 587423 14592018 0.01200 0.98800 0 0 5348019 3412652 1935367 1328441 1156570 171871 2107238 RIGHT-OF-USE ASSET 11145177 SECURITY DEPOSIT 132170 11277347 LEASE LIABILITY 12990165 12990165 X 8654921 377941 377941 8276980 113827 113827 8390807 8205881 0 8205881 113827 113827 8319708 PART V, LINE 4: OPERA AMERICA'S ENDOWMENT CONSISTS OF VARIOUS DONOR-RESTRICTED FUNDS, AND A BOARD-DESIGNATED FUND ESTABLISHED FOR THE PURPOSES OF FUNDING THE NATIONAL OPERA CENTER AND FOR ARTISTIC PROGRAMS. PART X, LINE 2: OPERA AMERICA IS SUBJECT TO THE PROVISIONS OF THE FINANCIAL ACCOUNTING STANDARDS BOARD'S ACCOUNTING STANDARDS CODIFICATION ("ASC") TOPIC 740, INCOME TAXES, AS IT RELATES TO ACCOUNTING AND REPORTING FOR UNCERTAINTY IN INCOME TAXES. OPERA AMERICA IS SUBJECT TO POTENTIAL UNRELATED BUSINESS INCOME TAXES RELATING TO ITS ADVERTISING AND RENTAL INCOME ACTIVITIES. BECAUSE OF OPERA AMERICA'S GENERAL TAX-EXEMPT STATUS, MANAGEMENT BELIEVES ASC TOPIC 740 HAS NOT HAD, AND IS NOT ANTICIPATED TO HAVE, A MATERIAL IMPACT ON OPERA AMERICA'S FINANCIAL STATEMENTS. 0 0 0 0 0 0 0 0 0 0 CANADA COMMUNITY ENGAGEMENT PROJECTS 25000 WIRE 0 FMV CANADA COMMUNITY ENGAGEMENT PROJECTS 25000 WIRE 0 FMV 0 2 0 0 0 0 0 0 1 BETH MORRISON PROJECTS 138 SOUTH OXTORD ST STE 3B BROOKLYN NY 11217 208422447 501(C)3 0 17000 COMMISSIONING GRANTS LOS ANGELES OPERA 135 NORTH GRAND AVENUE LOS ANGELES CA 90012 952096402 501(C)3 0 20000 CIVIC PRACTICE EXPERIMENTS IN OPERA 205 23RD ST APT 1 BROOKLYN NY 11232 463775780 501(C)3 0 28500 COMMISSIONING GRANTS OPERA EBONY 178 COLUMBUS AVE 23-1522 NEW YORK NY 10023 510238088 501(C)3 0 6375 COMMISSIONING GRANTS WHITE SNAKE PROJECTS 280 LEE ST BROOKLINE MA 02445 262176762 501(C)3 0 30000 CIVIC PRACTICE BOSTON LYRIC OPERA 133 FEDERAL STREET STE 800 BOSTON MA 02110 042469627 501(C)3 0 25000 CIVIC PRACTICE SAN DIEGO OPERA 233A ST STE 500 SAN DIEGO CA 92101 956044429 501(C)3 0 25000 CIVIC PRACTICE OPERA PARALLELE 44 PAGE ST STE 400 SAN FRANCISCO CA 94102 721584393 501(C)3 0 30000 CIVIC PRACTICE SAN FRANCISCO OPERA 301 VAN NESS AVE SAN FRANCISCO CA 94102 940836240 501(C)3 0 47500 COMMISSIONING GRANTS FISHER CENTER AT BARD COLLEGE 30 CAMPUS RD ANNANDALE NY 12504 141713034 501(C)3 0 35625 COMMISSIONING GRANTS THE AMERICAN OPERA PROJECT 138 OXFORD ST BROOKLYN NY 11217 133081486 501(C)3 0 9500 OPERA GRANT FOR DIRECTORS & CONDUCTORS HOURSTON GRAND OPERA 510 PRESTON ST HOUSTON TX 77002 746016764 501(C)3 0 9500 OPERA GRANT FOR DIRECTORS & CONDUCTORS SAN FRANCISCO OPERA 301 VAN NESS AVE SAN FRANCISCO CA 94102 940836240 501(C)3 0 9500 OPERA GRANT FOR DIRECTORS & CONDUCTORS VARIOUS ORGANIZATIONS (GRANTS UNDER 5000) 0 21500 OPERA GRANTS FOR DIRECTORS/CONDUCTORS - 6 RECIPIENTS 19 0 COMPOSERS 11 154000 DIRECTOR-DESIGNER AWARDS 4 12000 PART I, LINE 2: MONITORING OF GRANTS: OPERA AMERICA REQUIRES WRITTEN PROPOSALS FOR REQUESTS OF GRANTS FOR ARTISTIC PROGRAMS. THE GRANT REQUESTS ARE REVIEWED FOR COMPLIANCE WITH PUBLISHED GRANT GUIDELINES AND ARE APPROVED BY AN INDEPENDENT PANEL OF INDUSTRY REPRESENTATIVES. X X X X X 0 1 0 0 0 0 0 1 0 MARC SCORCA THRU 122025 PRESIDENT/CEO 351090 0 0 0 0 0 17555 0 10969 0 379614 0 0 0 DANIEL COOPERMAN CHIEF ADVANCEMENT OFFICER 167000 0 0 0 0 0 8350 0 10112 0 185462 0 0 0 KEVIN SOBCZYK CHIEF INFORMATION OFFICER 135661 0 0 0 0 0 6783 0 10112 0 152556 0 0 0 PART I, LINE 4B OPERA AMERICA HAS A 457(B) PLAN FOR CERTAIN EMPLOYEES. THE PLAN WILL HAVE EMPLOYEE CONTRIBUTIONS BUT THERE WILL BE NO CONTRIBUTIONS MADE BY THE EMPLOYER. DURING THE FISCAL YEAR 2017 OPERA AMERICA ESTABLISHED A 457(F) PLAN FOR CERTAIN EMPLOYEES. THE ASSETS OF THE PLAN ARE RETAINED BY THE ORGANIZATION AND ARE PAYABLE ONLY UPON FULFILLMENT OF A CONTRACTUAL TERM OF SERVICE. CONTRIBUTION AMOUNTS, IF ANY, ARE DETERMINED BY THE BOARD OF DIRECTORS ON AN ANNUAL BASIS. NET EARNINGS IS ONE OF THE FACTORS USED WHEN MAKING THIS DETERMINATION. X 5 380077 COMPARABLE SALES 0 1 1 PART I, COLUMN (B): THE AMOUNT NOTED IN COLUMN B REPRESENTS THE TOTAL NUMBER OF CONTRIBUTORS. PART I, LINE 32B: OPERA AMERICA HIRES/USES THIRD PARTIES/RELATED ORGANIZATIONS TO SOLICIT, PROCESS, OR SELL NON-CASH CONTRIBUTION. FORM 990, PAGE 1, PART I, QUESTION 5, AND PART V, QUESTION 2B OPERA AMERICA CURRENTLY EMPLOYS 45 INDIVIDUALS. PAYROLL AND BENEFITS ARE PROCESSED THROUGH A PROFESSIONAL EMPLOYER ORGANIZATION (PEO) WHICH FILES THE FORM W-3 ON OPERA AMERICA'S BEHALF UNDER THE PEO'S FEDERAL EIN#. THEREFORE OPERA AMERICA DOES NOT FILE A FORM W-3. FORM 990, PART VI, SECTION A, LINE 6 THE MEMBERS OF OPERA AMERICA SHALL CONSIST OF THOSE OPERA COMPANIES WHICH, IN ADDITION TO MEETING EACH OF THE REQUIREMENTS AS TO ELIGIBILITY SET FORTH IN THE BY-LAWS, SHALL BE ELECTED TO MEMBERSHIP IN OPERA AMERICA UPON AN AFFIRMATIVE VOTE OF NOT LESS THAN TWO-THIRDS OF THE BOARD OF DIRECTORS. FORM 990, PART VI, SECTION A, LINE 7A MEMBERS, ELECTION OF MEMBERS, AND DECISIONS OF THE GOVERNING BODY: A MAJORITY OF THE DIRECTORS IN OFFICE SHALL BE NECESSARY TO CONSTITUTE A QUORUM FOR THE TRANSACTION OF BUSINESS, AND THE ACT OF A MAJORITY OF THE DIRECTORS PRESENT AT A MEETING, AT WHICH A QUORUM IS PRESENT, SHALL BE THE ACT OF THE BOARD OF DIRECTORS. IF ALL THE DIRECTORS SHALL SEVERALLY OR COLLECTIVELY CONSENT IN WRITING TO ANY ACTION TO BE TAKEN BY OPERA AMERICA, SUCH ACTION SHALL BE AS VALID A CORPORATE ACTION AS THOUGH IT HAD BEEN AUTHORIZED AT A MEETING OF THE BOARD OF DIRECTORS. VACANCIES ON THE BOARD OF DIRECTORS, RESULTING FROM EITHER RESIGNATION, DEATH, INCAPACITY OR REMOVAL, MAY BE FILLED BY A MAJORITY OF THE REMAINING MEMBERS OF THE BOARD AT ANY MEETING. FORM 990, PART VI, SECTION B, LINE 11B REVIEW OF FORM 990: PRIOR TO ITS ELECTRONIC FILING, A PUBLIC DISCLOSURE DRAFT OF FORM 990 IS EMAILED TO THE MEMBERS OF THE FINANCE SUB-COMMITTEE AS AUTHORIZED BY THE BOARD OF DIRECTORS, FOR REVIEW AND COMMENT. UPON SATISFACTORY REVIEW, THE FILING OF THE FINAL FORM 990 IS AUTHORIZED BY THE SUB-COMMITTEE. FORM 990, PART VI, SECTION B, LINE 12C CONFLICT OF INTEREST POLICY: ALL BOARD MEMBERS AND OFFICERS ARE REQUIRED TO SIGN A CONFLICT OF INTEREST POLICY AT THE BEGINNING OF THEIR TERM. THERE IS AN ANNUAL ANNOUNCEMENT AT A DESIGNATED BOARD MEETING REGARDING THE NECESSITY TO REPORT ANY SUBSEQUENT OR POTENTIAL CONFLICTS OF INTEREST IMMEDIATELY TO THE APPROPRIATE BOARD OFFICERS. FORM 990, PART VI, SECTION B, LINE 15 DETERMINATION OF COMPENSATION OF KEY EMPLOYEES: THE COMPENSATION OF THE PRESIDENT/CEO IS REVIEWED BY THE OFFICERS OF OPERA AMERICA'S BOARD OF DIRECTORS. ANOTHER BOARD MEMBER, NOT AN OFFICER, IS RESPONSIBLE FOR ENSURING THAT A COMPARATIVE ANALYSIS OF OTHER NATIONAL ARTS SERVICE ORGANIZATIONS' CEO SALARIES IS USED AS A POINT OF COMPARISON. ALSO USED FOR REFERENCE, IS A STUDY OF OPERA COMPANY CEO SALARIES. A REPORT CONCLUDING THE REASONABLENESS OF COMPARABILITY IS PRESENTED IN EXECUTIVE SESSION AND THEN TO THE FULL BOARD OF DIRECTORS FOR APPROVAL. THE COMPENSATION OF OTHER KEY EMPLOYEES IS DETERMINED BY THE PRESIDENT/CEO USING A STUDY OF OPERA COMPANY KEY EMPLOYEE SALARIES AND GUIDELINES ESTABLISHED BY THE FINANCE COMMITTEE OF THE BOARD OF DIRECTORS. RECOMMENDATIONS FOR COMPENSATION OF OTHER KEY EMPLOYEES ARE RATIFIED BY THE BOARD OF DIRECTORS DURING THE BUDGET PROCESS AND DOCUMENTED ALONG WITH BUDGET APPROVAL. FORM 990, PART VI, SECTION C, LINE 19 AVAILABILITY OF ORGANIZATIONAL DOCUMENTS AND STATEMENTS: OPERA AMERICA'S FINANCIAL STATEMENTS AND FORM 990 ARE PUBLICLY ACCESSIBLE AND ARE AVAILABLE UPON REQUEST.