2026-08-11T13:14:51+00:00 2025-07-31 135565207 KPMG LLP TWO MANHATTAN WEST 375 9TH AVENUE NEW YORK NY 10001 990 2024-08-01 131681983 THE METROPOLITAN OPERA GUILD METR 2128707643 30 LINCOLN CENTER NEW YORK NY 10023 ANN ZIFF CHAIR 2128707643 2026-08-11 true true TOBY KERSLAKE P01875806 2127589700 2026-06-15 2024 2025-03-06 01:10:19Z ANN ZIFF 30 LINCOLN CENTER NEW YORK NY 10023 580186 false X WWW.METOPERA.ORG X 1936 NY SEE SCHEDULE O. 3 2 0 3 0 32016 210962 0 0 1259 58483 0 1701 33275 271146 0 0 0 0 0 0 0 0 4506 21414 4506 21414 28769 249732 2383533 3248669 1600 194 2381933 3248475 SEE SCHEDULE O. false false 0 0 0 SUPPORT THE METROPOLITAN OPERA IN FURTHERANCE OF ITS EDUCATIONAL AND OTHER CHARITABLE PURPOSES. 0 true true false false false false false false false true false false false true false true false true false false false false false false false false false false false true false false false false false false false false false false false false false false false true false false false false true 0 0 0 false false false false false false false false false false false false X 3 2 false false false false true true true true false false false false true true true true true true false false false false NY X HANNAH RICH 2128707643 30 LINCOLN CENTER NEW YORK NY 10023 ANN ZIFF CHAIR 1.0 2.0 X X 0 0 0 C GRAHAM BERWIND III SECRETARY 1.0 2.0 X X 0 0 0 TOD JOHNSON VICE CHAIR 1.0 2.0 X X 0 0 0 DIANA FORTUNA TREASURER 1.0 59.0 X 0 393208 73852 0 393208 73852 0 false true false 0 210962 210962 0 0 0 0 0 25954 25954 1694 1694 0 0 341569 309040 32529 0 32529 32529 MISC INCOME 900099 7 7 0 0 0 0 7 271146 0 0 60184 1436 0 1436 0 6150 6150 12529 12529 OTHER EXPENSES 1299 1299 0 0 0 0 21414 0 21414 0 49963 74674 38838 0 0 0 0 26985 14456 0 0 0 0 712091 778686 0 0 1594494 2342015 2383533 3248669 1600 194 0 0 0 0 1600 194 X 227951 159625 2153982 3088850 2381933 3248475 2383533 3248669 X 249732 790546 -140982 -32754 X false true true false X X X 1 METROPOLITAN OPERA ASSOCIATION INC 131624087 7 true 0 0 1 0 0 true false false false false false false false false false false false false false false true false RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 549021 103745 5831 646935 448159 102927 2065 549021 491637 -43478 448159 474001 47750 30114 491637 622013 -99425 48587 474001 0.0 0.6927 0.3073 false false OTHER ASSETS INTEREST IN SPLIT-INTEREST AGREEMENTS 2342015 2342015 0 X 0 0 0 0 0 0 0 0 0 0 0 0 SCHEDULE D, PART V, LINE 4 INTENDED USES OF ENDOWMENT FUNDS THE GUILD'S ENDOWMENT CONSISTS OF THREE DONOR RESTRICTED FUNDS ESTABLISHED TO SUPPORT OPERATIONS, EDUCATION PROGRAMS, AND EDUCATION AND OUTREACH PROGRAMS. SCHEDULE D, PART X, LINE 2 FIN 48 (ASC 740) FOOTNOTE THE GUILD IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. MANAGEMENT BELIEVES THAT THE GUILD WILL CONTINUE TO BE EXEMPT FROM TAXES AND THAT THE GUILD HAS TAKEN NO SIGNIFICANT UNCERTAIN TAX POSITIONS. THE GUILD RECOGNIZES THE EFFECT OF INCOME TAX POSITIONS ONLY IF THOSE POSITIONS ARE MORE LIKELY THAN NOT OF BEING SUSTAINED. INCOME GENERATED FROM ACTIVITIES UNRELATED TO THE GUILD'S EXEMPT PURPOSES IS SUBJECT TO TAX. THE GUILD DID NOT HAVE ANY MATERIAL UNRELATED BUSINESS INCOME TAX LIABILITY FOR THE YEARS ENDED JULY 31, 2025 AND 2024. false false false false false false false false false DIANA FORTUNA TREASURER 0 387983 0 0 0 5225 0 24013 0 49839 0 467060 0 0 SCHEDULE J, PART I, LINE 3 ARRANGEMENT USED TO ESTABLISH THE TOP MANAGEMENT OFFICIAL'S COMPENSATION THE METROPOLITAN OPERA GUILD IS A SUPPORTING ORGANIZATION FOR THE METROPOLITAN OPERA ASSOCIATION, INC., A RELATED TAX-EXEMPT ORGANIZATION. THE GUILD'S ONLY COMPENSATED BOARD MEMBER OR OFFICER, THE TREASURER, IS COMPENSATED BY THE METROPOLITAN OPERA ASSOCIATION, INC. AS THAT ORGANIZATION'S CFO AND ASSISTANT TREASURER. THE METROPOLITAN OPERA ASSOCIATION, INC. DETERMINES SUCH COMPENSATION USING THE FOLLOWING METHODS: COMPENSATION COMMITTEE, FORM 990 OF OTHER ORGANIZATIONS, COMPENSATION SURVEY STUDY, AND APPROVAL BY THE BOARD OR COMPENSATION COMMITTEE. FORM 990, PART III, LINE 1 (& PART I, LINE 1) DESCRIPTION OF ORGANIZATION MISSION THE METROPOLITAN OPERA GUILD, INC. (THE "GUILD"), INCORPORATED IN NEW YORK IN 1936, IS ORGANIZED (I) TO DEVELOP, SUPPORT, AND CULTIVATE A WIDER PUBLIC INTEREST IN THE METROPOLITAN OPERA AND THE ART FORM AT-LARGE, (II) TO FURTHER MUSICAL EDUCATION AND APPRECIATION, AND (III) TO SPONSOR AND GIVE ASSISTANCE TO OPERATIC, MUSICAL AND CULTURAL PROGRAMS, AS WELL AS OTHER ACTIVITIES OF AN EDUCATIONAL CHARACTER. FORM 990, PART VI, LINE 15A (& LINE 15B) - DETERMINING COMPENSATION THE METROPOLITAN OPERA GUILD IS A SUPPORTING ORGANIZATION FOR THE METROPOLITAN OPERA ASSOCIATION, INC., A RELATED TAX-EXEMPT ORGANIZATION. THE GUILD'S ONLY COMPENSATED BOARD MEMBER OR OFFICER, THE TREASURER, IS COMPENSATED BY THE METROPOLITAN OPERA ASSOCIATION, INC. AS THAT ORGANIZATION'S CFO AND ASSISTANT TREASURER. THE METROPOLITAN OPERA ASSOCIATION, INC. DETERMINES SUCH COMPENSATION IN ACCORDANCE WITH ITS INTERNAL POLICIES AND PROCEDURES. FORM 990, PART VI, LINE 6 CLASSES OF MEMBERS OR STOCKHOLDERS THE GUILD IS A MEMBERSHIP CORPORATION AND SHALL HAVE ONLY ONE MEMBER: THE METROPOLITAN OPERA ASSOCIATION, INC. FORM 990, PART VI, LINE 7A MEMBERS OR STOCKHOLDERS ELECTING MEMBERS OF GOVERNING BODY THE METROPOLITAN OPERA ASSOCIATION, INC. MAY APPOINT OR REMOVE ALL GUILD BOARD MEMBERS. FORM 990, PART VI, LINE 7B DECISIONS REQUIRING APPROVAL BY MEMBERS OR STOCKHOLDERS THE METROPOLITAN OPERA ASSOCIATION, INC. SHALL HAVE THE AUTHORITY TO APPROVE ALL GUILD FINANCES, INVESTMENTS AND OPERATING AND DEVELOPMENT PLANS. FORM 990, PART VI, LINE 8B DOCUMENTATION OF MEETINGS HELD BY COMMITTEES OF GOVERNING BODY THERE WERE NO ACTIVE COMMITTEES WITH AUTHORITY TO ACT ON BEHALF OF THE GOVERNING BODY DURING THE TAX PERIOD. FORM 990, PART VI, LINE 11B REVIEW OF FORM 990 BY GOVERNING BODY THE FORM 990 IS DISTRIBUTED ELECTRONICALLY TO THE BOARD OF DIRECTORS PRIOR TO FILING. FORM 990, PART VI, LINE 12C CONFLICT OF INTEREST POLICY THE GUILD HAS A FORMAL WRITTEN CONFLICT-OF INTEREST POLICY. ANNUALLY, BOARD MEMBERS AND OFFICERS ARE REQUIRED TO DISCLOSE ANY CONFLICTS. FORM 990, PART VI, LINE 19 REQUIRED DOCUMENTS AVAILABLE TO THE PUBLIC THE GUILD WILL PROVIDE ITS BY-LAWS, ARTICLES OF INCORPORATION CONFLICT-OF-INTEREST POLICY, AND FINANCIAL STATEMENTS UPON REQUEST. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES INTERCOMPANY ADJUSTMENT - -32754; TOTAL - -32754; METROPOLITAN OPERA ASSOCIATION INC 30 LINCOLN CENTER NEW YORK NY 100236980 131624087 PERFORMANCE OF OPERA TO THE PUBLIC NY 501(C)(3) 7 NA false MET OPERA ENDOWMENT TRUSTCENTENNIAL FUND 30 LINCOLN CENTER NEW YORK NY 10023 136071129 SUPPORTS THE ACTIVITIES OF METROPOLITAN OPERA ASSOCIATION, INC. NY 501(C)(3) TYPE I METROPOLITAN OPERA ASSOCATION INC false false false false false false false false false false false false false true true true false false false false SCHEDULE R, PART V, LINE 1N 1O - SHARING OF FACILITIES & PAID EMPLOYEES WITH RELATED ORG(S) CERTAIN EMPLOYEES OF THE METROPOLITAN OPERA ASSOCIATION, INC. PERFORM ADMINISTRATIVE DUTIES FOR THE METROPOLITAN OPERA GUILD.