Liabilities / Assets
22nd percentile
Higher debt load relative to assets than 22% of similar nonprofits.
The Metropolitan Opera Guild Inc
EIN 13-1681983 • 501(c)3 • New York, NY
Profile
To support the metropolitan opera and the art form, further musical education and sponsor musical programs (see schedule o).
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.00x
Liabilities / Revenue
43rd percentile
Higher debt load relative to revenue than 43% of similar nonprofits.
Net Margin
96th percentile
Higher net margin than 96% of similar nonprofits.
Top Officer Pay
39th percentile
Higher top officer pay than 39% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
1st percentile
Faster asset growth than 1% of similar nonprofits.
Revenue Growth
1st percentile
Faster revenue growth than 1% of similar nonprofits.
Balance Sheet
Assets
Down$2,383,533
Down $4,502,233 (-65%) from 2023
Liabilities
Down$1,600
Down $1,856,196 (-100%) from 2023
Net Assets
Down$2,381,933
Down $2,646,037 (-53%) from 2023
Revenue
Down$33,275
Down $2,917,879 (-99%) from 2023
Expenses
Down$4,506
Down $4,758,166 (-100%) from 2023
Net Income
Up$28,769
Up $1,840,287 (+102%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
- Assets
- $2,383,533
- Liabilities
- $1,600
- Net assets
- $2,381,933
- Revenue
- $33,275
- Expenses
- $4,506
- Net income
- $28,769
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jul 1, 2024 to Jul 31, 2024
- Signed
- Sep 24, 2025
- Return Version
- 2023v6.0
- Gross Receipts
- $33,275
Mission and Program Overview
Mission
To support the metropolitan opera and the art form, further musical education and sponsor musical programs (see schedule o).
SEE SCHEDULE O.
Balance Sheet Detail
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Investments in Publicly Traded Securities | $698,433 | $712,091 | ▲ $13,658 |
| Cash and Non-Interest-Bearing Accounts | $17,946 | $49,963 | ▲ $32,017 |
| Prepaid Expenses and Deferred Charges | $26,985 | $26,985 | → $0 |
| Receivable From Disqualified Prsn | - | $0 | - |
| Receivables From Officers Etc | - | $0 | - |
| Investments Other Securities | $0 | - | - |
| Investments Program Related | $0 | - | - |
| Land, Buildings, and Equipment, Net | - | $0 | - |
| Loans From Officers Directors | - | $0 | - |
| Total Assets | $2,337,858 | $2,383,533 | ▲ $45,675 |
| Other Assets Total | $1,594,494 | $1,594,494 | → $0 |
| Liabilities | |||
| Accounts Payable and Accrued Expenses | $1,600 | $1,600 | → $0 |
| Other Liabilities | $0 | $0 | → $0 |
| Total Liabilities | $1,600 | $1,600 | → $0 |
| Net Assets / Fund Balance | |||
| Net Assets With Donor Restrictions | $2,153,982 | $2,153,982 | → $0 |
| Net Assets Without Donor Restrictions | $182,276 | $227,951 | ▲ $45,675 |
| Total Net Assets Fund Balance | $2,336,258 | $2,381,933 | ▲ $45,675 |
| Total Liabilities and Net Assets / Fund Balance | $2,337,858 | $2,383,533 | ▲ $45,675 |
Asset Categories
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Assets Org | $32,050 | - | - |
Endowment Activity
| Period | Beginning | Contrib. | Gain/Loss | Other Uses | End |
|---|---|---|---|---|---|
| 2024 | $513,441 | - | ▲ $11,993 | - | $525,434 |
| 2023 | $491,637 | - | ▲ $21,804 | - | $513,441 |
| 2022 | $474,001 | - | ▲ $47,750 | $30,114 | $491,637 |
| 2021 | $622,013 | - | ▼ $99,425 | $48,587 | $474,001 |
| 2020 | $517,355 | - | ▲ $151,084 | $46,426 | $622,013 |
Compensation and Service Providers
Board Members and Trustees
| Name | Title |
|---|---|
| Ann Ziff | Chair |
| Tod Johnson | Vice Chair |
| C Graham Berwind Iii | Secretary |
| Diana Fortuna | Treasurer |
Revenue and Support
Revenue Composition
- Contributions and Grants
- $32,016
- Program Service Revenue
- $0
- Investment Income
- $1,259
- Other Revenue
- $0
- Change in Net Assets
- $28,769
Expenses and Functional Allocation
Major Expense Lines
| Line Item | Amount |
|---|---|
| Other Expenses | $4,506 |
| Grants and Similar Amounts Paid | $0 |
| Professional Fundraising Fees | $0 |
| Salaries, Compensation, and Employee Benefits | $0 |
| Total Fundraising Expense | $0 |
Functional Expense Allocation
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Fees for Services Accounting | - | $1,422 | - | $1,422 |
| Fees for Services Legal | - | $1,224 | - | $1,224 |
| Insurance | - | $964 | - | $964 |
| Fees for Service Investment Mgmnt Fees | - | $702 | - | $702 |
| Office Expenses | - | $194 | - | $194 |
| Total Functional Expenses | $0 | $4,506 | $0 | $4,506 |
Fundraising, Events, and Gaming
- Fundraising activities
- No
- Gaming activities
- No
- Professional fundraiser used
- No
Fundraising and Gaming Totals
| Line Item | Amount |
|---|---|
| Professional Fundraising Fees | $0 |
Political and Lobbying Activity
- Political campaign activity
- No
- Lobbying activity
- No
Insider Transactions and Loans
Loans and Receivables
| Line Item | Beginning | End | Change |
|---|---|---|---|
| Loans from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
| Receivables from Disqualified Persons | - | $0 | - |
| Receivables from Officers, Directors, Trustees, and Key Employees | - | $0 | - |
Governance and Compliance
Governance Checklist
- Compiled or reviewed by an accountant
- No
- Annual disclosure for covered persons
- Yes
- Audit committee
- Yes
- Business relationship with 35% controlled entity
- No
- Business relationship with family members
- No
- Business relationship with organization members
- No
- Material changes to governing documents
- No
- Compensation from other sources disclosed
- No
- CEO compensation reviewed
- No
- Other officer compensation reviewed
- No
- Conflict-of-interest policy
- Yes
- Audited financial statements prepared
- Yes
- Key decisions subject to board approval
- Yes
- Management duties delegated
- No
Governance Explanations
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 VII, Section A SHORT YEAR COMPENSATION REPORTING
“THIS FORM 990 IS PREPARED FOR THE SHORT YEAR 7/1/2024 TO 7/31/2024. In accordance with the instructions, for a short year return in which there is no calendar year that ends with or within the short year, THE GUILD HAS LEFT PART VII, SECTION A, columns (D), (E) and (F) blank.”
Filing and Contact Details
Filer
- Filer Name
- The Metropolitan Opera Guild
- EIN
- 13-1681983
- Phone
- 2128707643
- Address
- 30 LINCOLN CENTER, NEW YORK, NY 10023
Signing Officer
- Name
- Diana Fortuna
- Title
- Treasurer
- Phone
- 2128707643
- Signed
- 2025-09-24
- Discuss with paid preparer
- Yes
Organization Details
- Formed
- 1936
- Legal Domicile
- Ny
- Voting Board Members
- 3
- Independent Board Members
- 3
- Employees
- 0
- Volunteers
- 3
Preparer
- Firm
- Kpmg Llp
- Address
- 345 Park Avenue, New York, NY 10154-0102
- Preparer
- Toby Kerslake
- Phone
- 2127589700
Supplemental Narrative
Additional Explanations
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 XII, Line 3A (& LINE 3B) AUDITS UNDER Uniform Guidance, 2 C.F.R. Part 200, Subpart F
“In fiscal year 2024, the Metropolitan Opera Guild was included in the consolidated Audited Financial Statements of the Metropolitan Opera Association, Inc. Due to the Metropolitan Opera Association's receipt of federal awards, it was required to undergo audits under the Uniform Guidance, 2 C.F.R. Part 200, Subpart F. As a result, the Guild's involvement in these consolidated statements led to marking "Yes" on Part XII, Line 3A AND 3b of Form 990.”
Form 990, Header, Item A Tax Year Beginning
“The IRS Form 990 instructions provide flexibility for organizations whose short year began in 2024 and ended before December 31, 2024, allowing them to file using either the 2023 Form 990 or the 2024 Form 990. THE METROPOLITAN OPERA GUILD, INC. has opted to use the 2023 Form 990 for this short period return. REVENUE PROCEDURE 85-58 RULES APPLY. As a result of utilizing the 2023 Form 990, there is a discrepancy in Header Item A, which lists the beginning of the tax year as July 1, 2023. This date reflects the form year rather than the actual commencement date of the tax year, which is July 1, 2024.”
Financial Statement Notes
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 met, the guild, and the trust are all exempt from federal income taxes under section 501(c)(3) of the internal revenue code. Impresario, llc is considered a disregarded entity for tax purposes. Management believes that the met will continue to be exempt from taxes and that the met has taken no uncertain tax positions. The met 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 met's exempt purposes is subject to tax. The met did not have any unrelated business income tax liability for the years ended july 31, 2024, and 2023.”
Raw XML AppendixShowing 400 of 478 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990/AccountantCompileOrReviewInd | 0 | false |
| IRS990/AccountsPayableAccrExpnssGrp/BOYAmt | 0 | 1600 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 1600 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | SEE SCHEDULE O. |
| IRS990/AllOtherExpensesGrp/FundraisingAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 0 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/AuditCommitteeInd | 0 | true |
| IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt | 0 | DIANA FORTUNA |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 2128707643 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 30 LINCOLN CENTER |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | NEW YORK |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 10023 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 17946 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 49963 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CntrctRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | false |
| IRS990/CompensationProcessOtherInd | 0 | false |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | true |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 32016 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/CYInvestmentIncomeAmt | 0 | 1259 |
| IRS990/CYOtherExpensesAmt | 0 | 4506 |
| IRS990/CYOtherRevenueAmt | 0 | 0 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 0 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | 28769 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 0 |
| IRS990/CYTotalExpensesAmt | 0 | 4506 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 0 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 33275 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | true |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/Desc | 0 | Support the Metropolitan Opera in furtherance of its educational and other charitable purposes. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | true |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRestrictionNetAssetsGrp/BOYAmt | 0 | 2153982 |
| IRS990/DonorRestrictionNetAssetsGrp/EOYAmt | 0 | 2153982 |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | true |
| IRS990/ElectionOfBoardMembersInd | 0 | true |
| IRS990/EmployeeCnt | 0 | 0 |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 0 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditPerformedInd | 0 | true |
| IRS990/FederalGrantAuditRequiredInd | 0 | true |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 1422 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 1422 |
| IRS990/FeesForServicesLegalGrp/ManagementAndGeneralAmt | 0 | 1224 |
| IRS990/FeesForServicesLegalGrp/TotalAmt | 0 | 1224 |
| IRS990/FeesForServicesOtherGrp/FundraisingAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 0 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 0 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt | 0 | 702 |
| IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt | 0 | 702 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 0 | 2.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 1 | 2.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 2 | 2.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRltdOrgRt | 3 | 59.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 1.0 |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | ANN ZIFF |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | C GRAHAM BERWIND III |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | TOD JOHNSON |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | Diana Fortuna |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | VICE CHAIR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | TREASURER |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 1936 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedBasisGrp/ConsolidatedBasisFinclStmtInd | 0 | X |
| IRS990/FSAuditedInd | 0 | true |
| IRS990/FundraisingActivitiesInd | 0 | false |
| IRS990/GainOrLossGrp/OtherAmt | 0 | 0 |
| IRS990/GainOrLossGrp/SecuritiesAmt | 0 | 0 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 3 |
| IRS990/GrantAmt | 0 | 0 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 33275 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | true |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 3 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 0 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 964 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 964 |
| IRS990/InvestmentIncomeGrp/ExclusionAmt | 0 | 1259 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 1259 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsOtherSecuritiesGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsProgramRelatedGrp/BOYAmt | 0 | 0 |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 698433 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 712091 |
| IRS990/IRPDocumentCnt | 0 | 0 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 0 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 0 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 0 |
| IRS990/LegalDomicileStateCd | 0 | NY |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LoansFromOfficersDirectorsGrp/EOYAmt | 0 | 0 |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 32016 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | false |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MiscellaneousRevenueGrp/ExclusionAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/RelatedOrExemptFuncIncomeAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/TotalRevenueColumnAmt | 0 | 0 |
| IRS990/MiscellaneousRevenueGrp/UnrelatedBusinessRevenueAmt | 0 | 0 |
| IRS990/MissionDesc | 0 | SEE SCHEDULE O. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 2336258 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 2381933 |
| IRS990/NetUnrelatedBusTxblIncmAmt | 0 | 0 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 13101 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 182276 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 227951 |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 194 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 194 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1594494 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1594494 |
| IRS990/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990/OtherLiabilitiesGrp/BOYAmt | 0 | 0 |
| IRS990/OtherLiabilitiesGrp/EOYAmt | 0 | 0 |
| IRS990/OtherRevenueTotalAmt | 0 | 0 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 26985 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 26985 |
| IRS990/PrincipalOfcrBusinessName/BusinessNameLine1Txt | 0 | DIANA FORTUNA |
| IRS990/PriorPeriodAdjustmentsAmt | 0 | 3805 |
| IRS990/ProfessionalFundraisingInd | 0 | false |
| IRS990/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990/PYContributionsGrantsAmt | 0 | 395363 |
| IRS990/PYExcessBenefitTransInd | 0 | false |
| IRS990/PYGrantsAndSimilarPaidAmt | 0 | 0 |
| IRS990/PYInvestmentIncomeAmt | 0 | 33140 |
| IRS990/PYOtherExpensesAmt | 0 | 984378 |
| IRS990/PYOtherRevenueAmt | 0 | 266309 |
| IRS990/PYProgramServiceRevenueAmt | 0 | 463331 |
| IRS990/PYRevenuesLessExpensesAmt | 0 | -710020 |
| IRS990/PYSalariesCompEmpBnftPaidAmt | 0 | 883785 |
| IRS990/PYTotalExpensesAmt | 0 | 1868163 |
| IRS990/PYTotalRevenueAmt | 0 | 1158143 |
| IRS990/QuidProQuoContributionsInd | 0 | false |
| IRS990/RcvblFromDisqualifiedPrsnGrp/EOYAmt | 0 | 0 |
| IRS990/RcvFndsToPayPrsnlBnftCntrctInd | 0 | false |
| IRS990/ReceivablesFromOfficersEtcGrp/EOYAmt | 0 | 0 |
| IRS990/ReconcilationRevenueExpnssAmt | 0 | 28769 |
| IRS990/RegularMonitoringEnfrcInd | 0 | true |
| IRS990/RelatedEntityInd | 0 | true |
| IRS990/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990/RentalIncomeOrLossGrp/PersonalAmt | 0 | 0 |
| IRS990/RentalIncomeOrLossGrp/RealAmt | 0 | 0 |
| IRS990/ReportInvestmentsOtherSecInd | 0 | false |
| IRS990/ReportLandBuildingEquipmentInd | 0 | false |
| IRS990/ReportOtherAssetsInd | 0 | true |
| IRS990/ReportOtherLiabilitiesInd | 0 | false |
| IRS990/ReportProgramRelatedInvstInd | 0 | false |
| IRS990/RevenueAmt | 0 | 0 |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/Contribution35ControlledInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionControllerInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ContributionFamilyInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ControlledDisqualifiedPrsnInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnControllIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/DisqualifiedPrsnOwnrIntInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ExcessBusinessHoldingsRulesInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/ListedByNameGoverningDocInd | 0 | true |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/LoanDisqualifiedPersonInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/OrganizationChangeSuprtOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/PaymentSubstantialContribtrInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgNotOrganizedUSInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportedOrgSectionC456Ind | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SupportNonSupportedOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchASupportingOrgGrp/SuprtOrgNoIRSDeterminationInd | 0 | false |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/OperateBenefitNonSuprtOrgInd | 0 | false |
| IRS990ScheduleA/Form990SchAType1SuprtOrgGrp/PowerAppointMajorityDirTrstInd | 0 | true |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 0 | THE METROPOLITAN OPERA GUILD, INC. CHANGED ITS 6/30 YEAR END TO A 7/31 FISCAL YEAR END AND THIS FY24 SHORT YEAR RETURN IS BEING FILED ACCORDINGLY, for the period 7/1/2024 to 7/31/2024. In accordance with the instructions for short period accounting, Schedule A, Part II is reporting information for the tax years 2020-2024. THE AMOUNTS REPORTED IN SCHEDULE A, PART II, 2023 COLUMN REFLECT SUPPORT RECIEVED FROM THE SHORT PERIOD 7/1/2024 THROUGH 7/31/2024. |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt | 1 | DESCRIPTION - GROSS INCOME FROM FUNDRAISING, COLUMN A - 0.0, COLUMN B - 198160.0, COLUMN C - 376459.0, COLUMN D - 0.0, COLUMN E - 0.0, COLUMN F - 574619.0; DESCRIPTION - OTHER INCOME, COLUMN A - 39316.0, COLUMN B - 40158.0, COLUMN C - 98367.0, COLUMN D - 0.0, COLUMN E - 0.0, COLUMN F - 177841.0; |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | Schedule A, Part II COLUMN (E) - SHORT YEAR EXPLANATION |
| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 1 | Schedule A, Part II, Line 10 Other Income |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 32016 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 395363 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2074705 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2163511 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2371849 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 7037444 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 1259 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 33250 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 93810 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 195535 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 117449 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 441303 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 2510172 |
| IRS990ScheduleA/IRSWrittenDeterminationInd | 0 | X |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 0 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 474826 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 238318 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 39316 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 752460 |
| IRS990ScheduleA/OtherSupportSumAmt | 0 | 0 |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.6858 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.8194 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 5644612 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 1392832 |
| IRS990ScheduleA/SupportedOrganizationsCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrganizationsTotalCnt | 0 | 1 |
| IRS990ScheduleA/SupportedOrgInformationGrp/EIN | 0 | 131624087 |
| IRS990ScheduleA/SupportedOrgInformationGrp/GoverningDocumentListedInd | 0 | true |
| IRS990ScheduleA/SupportedOrgInformationGrp/OrganizationTypeCd | 0 | 7 |
| IRS990ScheduleA/SupportedOrgInformationGrp/OtherSupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportAmt | 0 | 0 |
| IRS990ScheduleA/SupportedOrgInformationGrp/SupportedOrganizationName/BusinessNameLine1Txt | 0 | METROPOLITAN OPERA ASSOCIATION INC |
| IRS990ScheduleA/SupportingOrganization509a3Ind | 0 | X |
| IRS990ScheduleA/SupportingOrgType1Ind | 0 | X |
| IRS990ScheduleA/SupportSumAmt | 0 | 0 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 32016 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 395363 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 2074705 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 2163511 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2371849 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 7037444 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 8231207 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990/ScheduleBRequiredInd | 0 | false |
| IRS990ScheduleD/BoardDesignatedBalanceEOYPct | 0 | 0.0 |
| IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 513441 |
| IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt | 0 | 525434 |
| IRS990ScheduleD/CYEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 11993 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 491637 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 513441 |
| IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 21804 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 474001 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 491637 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 47750 |
| IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 30114 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 622013 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 474001 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | -99425 |
| IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 48587 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt | 0 | 517355 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt | 0 | 622013 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt | 0 | 151084 |
| IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt | 0 | 46426 |
| IRS990ScheduleD/EndowmentsHeldRelatedOrgInd | 0 | false |
| IRS990ScheduleD/EndowmentsHeldUnrelatedOrgInd | 0 | false |
| IRS990ScheduleD/FootnoteTextInd | 0 | X |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 0 | 1562444 |
| IRS990ScheduleD/OtherAssetsOrgGrp/BookValueAmt | 1 | 32050 |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 0 | REMAINDER INTEREST IN TRUST |
| IRS990ScheduleD/OtherAssetsOrgGrp/Desc | 1 | OTHER ASSETS |
| IRS990ScheduleD/PrmnntEndowmentBalanceEOYPct | 0 | 0.8529 |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 0 | THE GUILD'S ENDOWMENT CONSISTS OF THREE DONOR RESTRICTED FUNDS ESTABLISHED TO SUPPORT OPERATIONS, EDUCATION PROGRAMS, AND EDUCATION AND OUTREACH PROGRAMS. |
| IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt | 1 | THE MET, THE GUILD, AND THE TRUST ARE ALL EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. IMPRESARIO, LLC IS CONSIDERED A DISREGARDED ENTITY FOR TAX PURPOSES. MANAGEMENT BELIEVES THAT THE MET WILL CONTINUE TO BE EXEMPT FROM TAXES AND THAT THE MET HAS TAKEN NO UNCERTAIN TAX POSITIONS. THE MET 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 MET'S EXEMPT PURPOSES IS SUBJECT TO TAX. THE MET DID NOT HAVE ANY UNRELATED BUSINESS INCOME TAX LIABILITY FOR THE YEARS ENDED JULY 31, 2024, AND 2023. |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Schedule D, Part V, Line 4 Intended uses of endowment funds |
| IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Schedule D, Part X, Line 2 FIN 48 (ASC 740) footnote |
| IRS990ScheduleD/TermEndowmentBalanceEOYPct | 0 | 0.1471 |
| IRS990ScheduleD/TotalBookValueOtherAssetsAmt | 0 | 1594494 |
| IRS990ScheduleD/TotalLiabilityAmt | 0 | 0 |
| IRS990/ScheduleJRequiredInd | 0 | false |
| IRS990/ScheduleORequiredInd | 0 | true |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 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. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE GUILD IS A MEMBERSHIP CORPORATION AND SHALL HAVE ONLY ONE MEMBER: THE METROPOLITAN OPERA ASSOCIATION, INC. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE METROPOLITAN OPERA ASSOCIATION, INC. MAY APPOINT OR REMOVE ALL GUILD BOARD MEMBERS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | THE METROPOLITAN OPERA ASSOCIATION, INC. SHALL HAVE THE AUTHORITY TO APPROVE ALL GUILD FINANCES, INVESTMENTS AND OPERATING AND DEVELOPMENT PLANS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | There were no active committees with authority to act on behalf of the governing body during the tax period. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | THE FORM 990 IS DISTRIBUTED ELECTRONICALLY TO THE BOARD OF DIRECTORS PRIOR TO FILING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | THE GUILD HAS A FORMAL WRITTEN CONFLICT-OF INTEREST POLICY. ANNUALLY, BOARD MEMBERS AND OFFICERS ARE REQUIRED TO DISCLOSE ANY CONFLICTS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | THE GUILD WILL PROVIDE ITS BY-LAWS, ARTICLES OF INCORPORATION CONFLICT-OF-INTEREST POLICY, AND FINANCIAL STATEMENTS UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 9 | THIS FORM 990 IS PREPARED FOR THE SHORT YEAR 7/1/2024 TO 7/31/2024. In accordance with the instructions, for a short year return in which there is no calendar year that ends with or within the short year, THE GUILD HAS LEFT PART VII, SECTION A, columns (D), (E) and (F) blank. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 10 | In fiscal year 2024, the Metropolitan Opera Guild was included in the consolidated Audited Financial Statements of the Metropolitan Opera Association, Inc. Due to the Metropolitan Opera Association's receipt of federal awards, it was required to undergo audits under the Uniform Guidance, 2 C.F.R. Part 200, Subpart F. As a result, the Guild's involvement in these consolidated statements led to marking "Yes" on Part XII, Line 3A AND 3b of Form 990. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 11 | The IRS Form 990 instructions provide flexibility for organizations whose short year began in 2024 and ended before December 31, 2024, allowing them to file using either the 2023 Form 990 or the 2024 Form 990. THE METROPOLITAN OPERA GUILD, INC. has opted to use the 2023 Form 990 for this short period return. REVENUE PROCEDURE 85-58 RULES APPLY. As a result of utilizing the 2023 Form 990, there is a discrepancy in Header Item A, which lists the beginning of the tax year as July 1, 2023. This date reflects the form year rather than the actual commencement date of the tax year, which is July 1, 2024. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990, Part III, Line 1 (& Part I, Line 1) DESCRIPTION OF ORGANIZATION MISSION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990, Part VI, Line 15a (& LINE 15B) - DETERMINING COMPENSATION |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990, Part VI, Line 6 Classes of members or stockholders |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990, Part VI, Line 7a Members or stockholders electing members of governing body |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Form 990, Part VI, Line 7b Decisions requiring approval by members or stockholders |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Form 990, Part VI, Line 8b Documentation of meetings held by committees of governing body |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Form 990, Part VI, Line 11b Review of form 990 by governing body |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Form 990, Part VI, Line 12c Conflict of interest policy |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Form 990, Part VI, Line 19 Required documents available to the public |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 9 | Form 990, Part VII, Section A SHORT YEAR COMPENSATION REPORTING |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 10 | Form 990, Part XII, Line 3a (& LINE 3B) AUDITS UNDER Uniform Guidance, 2 C.F.R. Part 200, Subpart F |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 11 | FORM 990, HEADER, ITEM A TAX YEAR BEGINNING |
| IRS990ScheduleR/AssetExchangeInd | 0 | false |
| IRS990ScheduleR/AssetPurchaseFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/AssetSaleToOtherOrgInd | 0 | false |
| IRS990ScheduleR/DivRelatedOrganizationInd | 0 | false |
| IRS990ScheduleR/GiftGrntCapContriFromOthOrgInd | 0 | false |
| IRS990ScheduleR/GiftGrntOrCapContriToOthOrgInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 0 | false |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ControlledOrganizationInd | 1 | true |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 0 | NA |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DirectControllingEntityName/BusinessNameLine1Txt | 1 | METROPOLITAN OPERA ASSOCATION INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 0 | METROPOLITAN OPERA ASSOCIATION INC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/DisregardedEntityName/BusinessNameLine1Txt | 1 | MET OPERA ENDOWMENT TRUSTCENTENNIAL FUND |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 0 | 131624087 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/EIN | 1 | 136071129 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 0 | 501(c)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/ExemptCodeSectionTxt | 1 | 501(c)(3) |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 0 | NY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/LegalDomicileStateCd | 1 | NY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 0 | PERFORMANCE OF OPERA TO THE PUBLIC |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PrimaryActivitiesTxt | 1 | SUPPORTS THE ACTIVITIES OF METROPOLITAN OPERA ASSOCIATION, INC. |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 0 | 7 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/PublicCharityStatusTxt | 1 | Type I |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 0 | 30 LINCOLN CENTER |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/AddressLine1Txt | 1 | 30 LINCOLN CENTER |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 0 | NEW YORK |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/CityNm | 1 | NEW YORK |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 0 | NY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/StateAbbreviationCd | 1 | NY |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 0 | 100236980 |
| IRS990ScheduleR/IdRelatedTaxExemptOrgGrp/USAddress/ZIPCd | 1 | 10023 |
| IRS990ScheduleR/LoansOrGuaranteesFromOthOrgInd | 0 | false |
| IRS990ScheduleR/LoansOrGuaranteesToOtherOrgInd | 0 | false |
| IRS990ScheduleR/PaidEmployeesSharingInd | 0 | true |
| IRS990ScheduleR/PerformOfServicesByOtherOrgInd | 0 | false |
| IRS990ScheduleR/PerformOfServicesForOthOrgInd | 0 | false |
| IRS990ScheduleR/ReceiptOfIntAnntsRntsRyltsInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidByOtherOrgInd | 0 | false |
| IRS990ScheduleR/ReimbursementPaidToOtherOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFacilitiesToOthOrgInd | 0 | false |
| IRS990ScheduleR/RentalOfFcltsFromOthOrgInd | 0 | false |
| IRS990ScheduleR/SharingOfFacilitiesInd | 0 | false |
| IRS990ScheduleR/TransferFromOtherOrgInd | 0 | false |
| IRS990ScheduleR/TransferToOtherOrgInd | 0 | false |
| IRS990/SchoolOperatingInd | 0 | false |
| IRS990/SignificantChangeInd | 0 | false |
| IRS990/SignificantNewProgramSrvcInd | 0 | false |
| IRS990/StatesWhereCopyOfReturnIsFldCd | 0 | NY |
| IRS990/SubjectToExcsTaxNetInvstIncInd | 0 | false |
| IRS990/SubjToTaxRmnrtnExPrchtPymtInd | 0 | false |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.