Liabilities / Assets
67th percentile
Higher debt load relative to assets than 67% of similar nonprofits.
EIN 26-0848843 • 501(c)3 • Greensboro, GA
Profile
The mission of the oconee performing arts society (opas)is to entertain, enrich, and educate our diverse regional community with high quality performing arts.
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
Liabilities / Assets
67th percentile
Higher debt load relative to assets than 67% of similar nonprofits.
Liabilities / Revenue
61st percentile
Higher debt load relative to revenue than 61% of similar nonprofits.
Net Margin
37th percentile
Higher net margin than 37% of similar nonprofits.
Top Officer Pay
Score unavailable
No filing with officer rows is available for this organization yet.
Asset Growth
53rd percentile
Faster asset growth than 53% of similar nonprofits.
Revenue Growth
27th percentile
Faster revenue growth than 27% of similar nonprofits.
Assets
Up$1,081,499
Up $161,280 (+18%) from 2024
Liabilities
Up$213,345
Up $160,175 (+301%) from 2024
Net Assets
Up$868,154
Up $1,105 (+0.1%) from 2024
Revenue
Up$1,399,836
Up $12,599 (+0.9%) from 2024
Expenses
Down$1,409,374
Down $60,819 (-4.1%) from 2024
Net Income
Up-$9,538
Up $73,418 (+89%) from 2024
Most recent year
2025 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.
The mission of the oconee performing arts society (opas) is to entertain, enrich and educate our diverse regional community with high quality performing arts.
The mission of the oconee performing arts society (opas)is to entertain, enrich, and educate our diverse regional community with high quality performing arts.
| Line | Beginning | End | Change |
|---|---|---|---|
| Assets | |||
| Cash and Non-Interest-Bearing Accounts | $173,350 | $404,874 | ▲ $231,524 |
| Investments in Publicly Traded Securities | $306,093 | $337,884 | ▲ $31,791 |
| Savings and Temporary Cash Investments | $205,637 | $209,000 | ▲ $3,363 |
| Accounts Receivable | $167,626 | $89,547 | ▼ $78,079 |
| Land, Buildings, and Equipment, Net | $34,402 | $24,529 | ▼ $9,873 |
| Prepaid Expenses and Deferred Charges | $31,611 | $14,165 | ▼ $17,446 |
| Total Assets | $920,219 | $1,081,499 | ▲ $161,280 |
| Other Assets Total | $1,500 | $1,500 | → $0 |
| Liabilities | |||
| Deferred Revenue | $35,000 | $198,422 | ▲ $163,422 |
| Accounts Payable and Accrued Expenses | $18,170 | $14,923 | ▼ $3,247 |
| Total Liabilities | $53,170 | $213,345 | ▲ $160,175 |
| Net Assets / Fund Balance | |||
| Net Assets Without Donor Restrictions | $867,049 | $868,154 | ▲ $1,105 |
| Total Net Assets Fund Balance | $867,049 | $868,154 | ▲ $1,105 |
| Total Liabilities and Net Assets / Fund Balance | $920,219 | $1,081,499 | ▲ $161,280 |
| Asset | Book Value | Depreciation | Basis |
|---|---|---|---|
| Other Land Buildings | $24,529 | $91,308 | $115,837 |
| Name | Title | Full / Part Time | Base | Total |
|---|---|---|---|---|
| Douglas Labrecque | Executive Di | FT | $141,600 | $141,600 |
| Name | Title |
|---|---|
| Barry Selvidge | Chairman |
| Ben Northrop | Director |
| Chris Griffith | Director |
| Kim Chronos | Director |
| Margie Eddy-forbes | Director |
| Riezl Baker | Director |
| Tim Hong | Director |
| Tonya Miller | Director |
| Johanna Foster | Secretary |
| Glenn Griffith | Treasurer |
| Line Item | Amount |
|---|---|
| Other Expenses | $1,165,607 |
| Salaries, Compensation, and Employee Benefits | $229,167 |
| Total Fundraising Expense | $37,014 |
| Grants and Similar Amounts Paid | $14,600 |
| Professional Fundraising Fees | $0 |
| Line Item | Program | Management | Fundraising | Total |
|---|---|---|---|---|
| Other Salaries and Wages | $160,278 | $31,182 | $21,240 | $212,700 |
| Fees for Services Other | $28,684 | $66,928 | - | $95,612 |
| Advertising | $47,110 | $2,356 | $9,422 | $58,888 |
| Other Expenses | $40,458 | $2,440 | - | $42,898 |
| Travel | $38,216 | $3,323 | - | $41,539 |
| Occupancy | $7,518 | $28,193 | $1,880 | $37,591 |
| All Other Expenses | $17,191 | $12,456 | - | $29,647 |
| Fees for Services Accounting | - | $26,050 | - | $26,050 |
| Payroll Taxes | $11,692 | $2,634 | $2,141 | $16,467 |
| Grants to Domestic Orgs | $14,600 | - | - | $14,600 |
| Office Expenses | $8,921 | $1,671 | $418 | $11,010 |
| Depreciation Depletion | - | $8,715 | $1,913 | $10,628 |
| Insurance | - | $9,044 | - | $9,044 |
| Total Functional Expenses | $1,142,979 | $229,381 | $37,014 | $1,409,374 |
| Line Item | Amount |
|---|---|
| Fundraising Gross Income | $88,665 |
| Fundraising Direct Expenses | $21,758 |
| Professional Fundraising Fees | $0 |
| Event | Gross Receipts | Gross Revenue | Direct Expenses | Net Income |
|---|---|---|---|---|
| Auction | $88,665 | $88,665 | $21,758 | $66,907 |
| Total Events | $88,665 | $88,665 | $21,758 | $66,907 |
“Donors are given one year memberships at levels determined by the amount of donations.”
“The finance committee will review the 990 and then share the 990 with the full board before it is filed with the irs.”
“To ensure the corporation operates in a manner consistent with charitable purposes and does not engage in activities that could jeopardize its tax exempt status, periodic reviews shall be conducted. The periodic reviews shall, at a minimum, include the following subjects: 1. Whether compensation arrangements and benefits are reasonable, based on competent survey information and the result of arm's length bargaining. 2. Whether partnerships, joint ventures and arrangements with management organizations confirm to the corporation's written policies, are properly recorded, reflect reasonable investment of payments for goods and services, further charitable purposes, and do not result in inurement, meaning no excessive benefit may be received as a result of employment or association with the organization.”
“Board of directors determines compensation for officers or key employees. Compensation arrangements and benefits are determined to be reasonable, based on competent survey information and the result of arm's length bargaining.”
“Board of directors determines compensation for officers or key employees. Compensation arrangements and benefits are determined to be reasonable, based on competent survey information and the results of arm's length bargaining.”
“Governing documents, conflict of interest policy, and financial statements are available upon request.”
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 | 18170 |
| IRS990/AccountsPayableAccrExpnssGrp/EOYAmt | 0 | 14923 |
| IRS990/AccountsReceivableGrp/BOYAmt | 0 | 167626 |
| IRS990/AccountsReceivableGrp/EOYAmt | 0 | 89547 |
| IRS990/ActivitiesConductedPrtshpInd | 0 | false |
| IRS990/ActivityOrMissionDesc | 0 | THE MISSION OF THE OCONEE PERFORMING ARTS SOCIETY (OPAS)IS TO ENTERTAIN, ENRICH, AND EDUCATE OUR DIVERSE REGIONAL COMMUNITY WITH HIGH QUALITY PERFORMING ARTS. |
| IRS990/AdvertisingGrp/FundraisingAmt | 0 | 9422 |
| IRS990/AdvertisingGrp/ManagementAndGeneralAmt | 0 | 2356 |
| IRS990/AdvertisingGrp/ProgramServicesAmt | 0 | 47110 |
| IRS990/AdvertisingGrp/TotalAmt | 0 | 58888 |
| IRS990/AllOtherContributionsAmt | 0 | 285885 |
| IRS990/AllOtherExpensesGrp/ManagementAndGeneralAmt | 0 | 12456 |
| IRS990/AllOtherExpensesGrp/ProgramServicesAmt | 0 | 17191 |
| IRS990/AllOtherExpensesGrp/TotalAmt | 0 | 29647 |
| IRS990/AnnualDisclosureCoveredPrsnInd | 0 | true |
| IRS990/BackupWthldComplianceInd | 0 | true |
| IRS990/BooksInCareOfDetail/PersonNm | 0 | THE ORGANIZATION |
| IRS990/BooksInCareOfDetail/PhoneNum | 0 | 7064676000 |
| IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 4980 CAREY STATION RD |
| IRS990/BooksInCareOfDetail/USAddress/CityNm | 0 | GREENSBORO |
| IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | GA |
| IRS990/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 30642 |
| IRS990/BusinessRlnWith35CtrlEntInd | 0 | false |
| IRS990/BusinessRlnWithFamMemInd | 0 | false |
| IRS990/BusinessRlnWithOrgMemInd | 0 | false |
| IRS990/CashNonInterestBearingGrp/BOYAmt | 0 | 173350 |
| IRS990/CashNonInterestBearingGrp/EOYAmt | 0 | 404874 |
| IRS990/ChangeToOrgDocumentsInd | 0 | false |
| IRS990/CollectionsOfArtInd | 0 | false |
| IRS990/CompensationFromOtherSrcsInd | 0 | false |
| IRS990/CompensationProcessCEOInd | 0 | true |
| IRS990/CompensationProcessOtherInd | 0 | true |
| IRS990/ConflictOfInterestPolicyInd | 0 | true |
| IRS990/ConservationEasementsInd | 0 | false |
| IRS990/ConsolidatedAuditFinclStmtInd | 0 | false |
| IRS990/CreditCounselingInd | 0 | false |
| IRS990/CYBenefitsPaidToMembersAmt | 0 | 0 |
| IRS990/CYContributionsGrantsAmt | 0 | 765664 |
| IRS990/CYGrantsAndSimilarPaidAmt | 0 | 14600 |
| IRS990/CYInvestmentIncomeAmt | 0 | 25506 |
| IRS990/CYOtherExpensesAmt | 0 | 1165607 |
| IRS990/CYOtherRevenueAmt | 0 | 66907 |
| IRS990/CYProgramServiceRevenueAmt | 0 | 541759 |
| IRS990/CYRevenuesLessExpensesAmt | 0 | -9538 |
| IRS990/CYSalariesCompEmpBnftPaidAmt | 0 | 229167 |
| IRS990/CYTotalExpensesAmt | 0 | 1409374 |
| IRS990/CYTotalFundraisingExpenseAmt | 0 | 37014 |
| IRS990/CYTotalProfFndrsngExpnsAmt | 0 | 0 |
| IRS990/CYTotalRevenueAmt | 0 | 1399836 |
| IRS990/DecisionsSubjectToApprovaInd | 0 | false |
| IRS990/DeductibleArtContributionInd | 0 | false |
| IRS990/DeductibleNonCashContriInd | 0 | false |
| IRS990/DeferredRevenueGrp/BOYAmt | 0 | 35000 |
| IRS990/DeferredRevenueGrp/EOYAmt | 0 | 198422 |
| IRS990/DelegationOfMgmtDutiesInd | 0 | false |
| IRS990/DepreciationDepletionGrp/FundraisingAmt | 0 | 1913 |
| IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt | 0 | 8715 |
| IRS990/DepreciationDepletionGrp/TotalAmt | 0 | 10628 |
| IRS990/Desc | 0 | THE OCONEE PERFORMING ARTS SOCIETY IS A NON-PROFIT PERFORMING ARTS ORGANIZATION THAT PRESENTS A VARIETY OF HIGH QUALITY PERFORMING ARTS EXPERIENCES WHILE HELPING TO FOSTER A SENSE OF SHARED COMMUNITY THROUGH THE ARTS. |
| IRS990/DescribedInSection501c3Ind | 0 | true |
| IRS990/DisregardedEntityInd | 0 | false |
| IRS990/DocumentRetentionPolicyInd | 0 | false |
| IRS990/DonorAdvisedFundInd | 0 | false |
| IRS990/DonorRstrOrQuasiEndowmentsInd | 0 | false |
| IRS990/ElectionOfBoardMembersInd | 0 | false |
| IRS990/EmployeeCnt | 0 | 3 |
| IRS990/EmploymentTaxReturnsFiledInd | 0 | true |
| IRS990/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990/ExpenseAmt | 0 | 1125512 |
| IRS990/FamilyOrBusinessRlnInd | 0 | false |
| IRS990/FederalGrantAuditRequiredInd | 0 | false |
| IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt | 0 | 26050 |
| IRS990/FeesForServicesAccountingGrp/TotalAmt | 0 | 26050 |
| IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt | 0 | 66928 |
| IRS990/FeesForServicesOtherGrp/ProgramServicesAmt | 0 | 28684 |
| IRS990/FeesForServicesOtherGrp/TotalAmt | 0 | 95612 |
| IRS990/ForeignActivitiesInd | 0 | false |
| IRS990/ForeignFinancialAccountInd | 0 | false |
| IRS990/ForeignOfficeInd | 0 | false |
| IRS990/Form8282PropertyDisposedOfInd | 0 | false |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 0 | 40.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 1 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 2 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 3 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 4 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 5 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 6 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 7 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 8 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 9 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt | 10 | 2.00 |
| IRS990/Form990PartVIISectionAGrp/HighestCompensatedEmployeeInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 3 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 4 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 5 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 6 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 7 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 8 | X |
| IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd | 9 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 0 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 1 | X |
| IRS990/Form990PartVIISectionAGrp/OfficerInd | 2 | X |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 0 | DOUGLAS LABRECQUE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 1 | TIM HONG |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 2 | KIM CHRONOS |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 3 | TONYA MILLER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 4 | JOHANNA FOSTER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 5 | GLENN GRIFFITH |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 6 | RIEZL BAKER |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 7 | BEN NORTHROP |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 8 | MARGIE EDDY-FORBES |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 9 | BARRY SELVIDGE |
| IRS990/Form990PartVIISectionAGrp/PersonNm | 10 | CHRIS GRIFFITH |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 0 | 141600 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 0 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 1 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 2 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 3 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 4 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 5 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 6 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 7 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 8 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 9 | 0 |
| IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt | 10 | 0 |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 0 | EXECUTIVE DI |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 1 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 2 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 3 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 4 | SECRETARY |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 5 | TREASURER |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 6 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 7 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 8 | DIRECTOR |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 9 | CHAIRMAN |
| IRS990/Form990PartVIISectionAGrp/TitleTxt | 10 | DIRECTOR |
| IRS990/Form990ProvidedToGvrnBodyInd | 0 | true |
| IRS990/FormationYr | 0 | 2007 |
| IRS990/FormerOfcrEmployeesListedInd | 0 | false |
| IRS990/FSAuditedInd | 0 | false |
| IRS990/FundraisingActivitiesInd | 0 | true |
| IRS990/FundraisingDirectExpensesAmt | 0 | 21758 |
| IRS990/FundraisingGrossIncomeAmt | 0 | 88665 |
| IRS990/GamingActivitiesInd | 0 | false |
| IRS990/GoverningBodyVotingMembersCnt | 0 | 10 |
| IRS990/GovernmentGrantsAmt | 0 | 39900 |
| IRS990/GrantAmt | 0 | 14600 |
| IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt | 0 | 14600 |
| IRS990/GrantsToDomesticOrgsGrp/TotalAmt | 0 | 14600 |
| IRS990/GrantsToIndividualsInd | 0 | false |
| IRS990/GrantsToOrganizationsInd | 0 | false |
| IRS990/GrantToRelatedPersonInd | 0 | false |
| IRS990/GrossReceiptsAmt | 0 | 1421594 |
| IRS990/GroupReturnForAffiliatesInd | 0 | false |
| IRS990/IncludeFIN48FootnoteInd | 0 | false |
| IRS990/IndependentAuditFinclStmtInd | 0 | false |
| IRS990/IndependentVotingMemberCnt | 0 | 10 |
| IRS990/IndivRcvdGreaterThan100KCnt | 0 | 1 |
| IRS990/IndoorTanningServicesInd | 0 | false |
| IRS990/InfoInScheduleOPartVIInd | 0 | X |
| IRS990/InsuranceGrp/ManagementAndGeneralAmt | 0 | 9044 |
| IRS990/InsuranceGrp/TotalAmt | 0 | 9044 |
| IRS990/InvestmentIncomeGrp/RelatedOrExemptFuncIncomeAmt | 0 | 25506 |
| IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt | 0 | 25506 |
| IRS990/InvestmentInJointVentureInd | 0 | false |
| IRS990/InvestmentsPubTradedSecGrp/BOYAmt | 0 | 306093 |
| IRS990/InvestmentsPubTradedSecGrp/EOYAmt | 0 | 337884 |
| IRS990/IRPDocumentCnt | 0 | 34 |
| IRS990/IRPDocumentW2GCnt | 0 | 0 |
| IRS990/LandBldgEquipAccumDeprecAmt | 0 | 91308 |
| IRS990/LandBldgEquipBasisNetGrp/BOYAmt | 0 | 34402 |
| IRS990/LandBldgEquipBasisNetGrp/EOYAmt | 0 | 24529 |
| IRS990/LandBldgEquipCostOrOtherBssAmt | 0 | 115837 |
| IRS990/LegalDomicileStateCd | 0 | GA |
| IRS990/LoanOutstandingInd | 0 | false |
| IRS990/LobbyingActivitiesInd | 0 | false |
| IRS990/LocalChaptersInd | 0 | false |
| IRS990/MaterialDiversionOrMisuseInd | 0 | false |
| IRS990/MembershipDuesAmt | 0 | 439879 |
| IRS990/MembersOrStockholdersInd | 0 | true |
| IRS990/MethodOfAccountingAccrualInd | 0 | X |
| IRS990/MinutesOfCommitteesInd | 0 | true |
| IRS990/MinutesOfGoverningBodyInd | 0 | true |
| IRS990/MissionDesc | 0 | THE MISSION OF THE OCONEE PERFORMING ARTS SOCIETY (OPAS)IS TO ENTERTAIN, ENRICH, AND EDUCATE OUR DIVERSE REGIONAL COMMUNITY WITH HIGH QUALITY PERFORMING ARTS. |
| IRS990/MoreThan5000KToIndividualsInd | 0 | false |
| IRS990/MoreThan5000KToOrgInd | 0 | false |
| IRS990/NetAssetsOrFundBalancesBOYAmt | 0 | 867049 |
| IRS990/NetAssetsOrFundBalancesEOYAmt | 0 | 868154 |
| IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt | 0 | 66907 |
| IRS990/NetUnrlzdGainsLossesInvstAmt | 0 | 10643 |
| IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt | 0 | 867049 |
| IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt | 0 | 868154 |
| IRS990/NoListedPersonsCompensatedInd | 0 | X |
| IRS990/NondeductibleContributionsInd | 0 | false |
| IRS990/OccupancyGrp/FundraisingAmt | 0 | 1880 |
| IRS990/OccupancyGrp/ManagementAndGeneralAmt | 0 | 28193 |
| IRS990/OccupancyGrp/ProgramServicesAmt | 0 | 7518 |
| IRS990/OccupancyGrp/TotalAmt | 0 | 37591 |
| IRS990/OfficeExpensesGrp/FundraisingAmt | 0 | 418 |
| IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt | 0 | 1671 |
| IRS990/OfficeExpensesGrp/ProgramServicesAmt | 0 | 8921 |
| IRS990/OfficeExpensesGrp/TotalAmt | 0 | 11010 |
| IRS990/OfficerMailingAddressInd | 0 | false |
| IRS990/OperateHospitalInd | 0 | false |
| IRS990/Organization501c3Ind | 0 | X |
| IRS990/OrganizationFollowsFASB117Ind | 0 | X |
| IRS990/OtherAssetsTotalGrp/BOYAmt | 0 | 1500 |
| IRS990/OtherAssetsTotalGrp/EOYAmt | 0 | 1500 |
| IRS990/OtherExpensesGrp/Desc | 0 | PRODUCTIONS |
| IRS990/OtherExpensesGrp/Desc | 1 | ENTERTAINERS |
| IRS990/OtherExpensesGrp/Desc | 2 | OTHER EXPENSES |
| IRS990/OtherExpensesGrp/Desc | 3 | PRINTING AND PUBLICATIONS |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 0 | 34389 |
| IRS990/OtherExpensesGrp/ManagementAndGeneralAmt | 1 | 2440 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 0 | 525955 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 1 | 216536 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 2 | 25820 |
| IRS990/OtherExpensesGrp/ProgramServicesAmt | 3 | 40458 |
| IRS990/OtherExpensesGrp/TotalAmt | 0 | 525955 |
| IRS990/OtherExpensesGrp/TotalAmt | 1 | 216536 |
| IRS990/OtherExpensesGrp/TotalAmt | 2 | 60209 |
| IRS990/OtherExpensesGrp/TotalAmt | 3 | 42898 |
| IRS990/OtherSalariesAndWagesGrp/FundraisingAmt | 0 | 21240 |
| IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt | 0 | 31182 |
| IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt | 0 | 160278 |
| IRS990/OtherSalariesAndWagesGrp/TotalAmt | 0 | 212700 |
| IRS990/PartialLiquidationInd | 0 | false |
| IRS990/PayPremiumsPrsnlBnftCntrctInd | 0 | false |
| IRS990/PayrollTaxesGrp/FundraisingAmt | 0 | 2141 |
| IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt | 0 | 2634 |
| IRS990/PayrollTaxesGrp/ProgramServicesAmt | 0 | 11692 |
| IRS990/PayrollTaxesGrp/TotalAmt | 0 | 16467 |
| IRS990/PoliticalCampaignActyInd | 0 | false |
| IRS990/PrepaidExpensesDefrdChargesGrp/BOYAmt | 0 | 31611 |
| IRS990/PrepaidExpensesDefrdChargesGrp/EOYAmt | 0 | 14165 |
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| IRS990/ProgramServiceRevenueGrp/Desc | 1 | SPONSORSHIPS |
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| IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt | 1 | 109449 |
| IRS990/ProgSrvcAccomActy2Grp/Desc | 0 | THE OCONEE PERFORMING ARTS SOCIETY BRINGS LIFE ENRICHING EDUCATION PROGRAMS TO THOUSANDS OF LOCAL, RURAL SCHOOL CHILDREN EACH YEAR THROUGH AMAZING LIVE THEATER PERFORMANCES, PERFORMING ARTS SCHOLARSHIPS, AND A YOUTH CHORUS. |
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| IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc | 0 | PART II, LINE 10 |
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| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DONORS ARE GIVEN ONE YEAR MEMBERSHIPS AT LEVELS DETERMINED BY THE AMOUNT OF DONATIONS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | THE FINANCE COMMITTEE WILL REVIEW THE 990 AND THEN SHARE THE 990 WITH THE FULL BOARD BEFORE IT IS FILED WITH THE IRS. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | TO ENSURE THE CORPORATION OPERATES IN A MANNER CONSISTENT WITH CHARITABLE PURPOSES AND DOES NOT ENGAGE IN ACTIVITIES THAT COULD JEOPARDIZE ITS TAX EXEMPT STATUS, PERIODIC REVIEWS SHALL BE CONDUCTED. THE PERIODIC REVIEWS SHALL, AT A MINIMUM, INCLUDE THE FOLLOWING SUBJECTS: 1. WHETHER COMPENSATION ARRANGEMENTS AND BENEFITS ARE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION AND THE RESULT OF ARM'S LENGTH BARGAINING. 2. WHETHER PARTNERSHIPS, JOINT VENTURES AND ARRANGEMENTS WITH MANAGEMENT ORGANIZATIONS CONFIRM TO THE CORPORATION'S WRITTEN POLICIES, ARE PROPERLY RECORDED, REFLECT REASONABLE INVESTMENT OF PAYMENTS FOR GOODS AND SERVICES, FURTHER CHARITABLE PURPOSES, AND DO NOT RESULT IN INUREMENT, MEANING NO EXCESSIVE BENEFIT MAY BE RECEIVED AS A RESULT OF EMPLOYMENT OR ASSOCIATION WITH THE ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | BOARD OF DIRECTORS DETERMINES COMPENSATION FOR OFFICERS OR KEY EMPLOYEES. COMPENSATION ARRANGEMENTS AND BENEFITS ARE DETERMINED TO BE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION AND THE RESULT OF ARM'S LENGTH BARGAINING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | BOARD OF DIRECTORS DETERMINES COMPENSATION FOR OFFICERS OR KEY EMPLOYEES. COMPENSATION ARRANGEMENTS AND BENEFITS ARE DETERMINED TO BE REASONABLE, BASED ON COMPETENT SURVEY INFORMATION AND THE RESULTS OF ARM'S LENGTH BARGAINING. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990, PAGE 6, PART VI, LINE 6 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990, PAGE 6, PART VI, LINE 11B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990, PAGE 6, PART VI, LINE 12C |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990, PAGE 6, PART VI, LINE 15A |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | FORM 990, PAGE 6, PART VI, LINE 15B |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | FORM 990, PAGE 6, PART VI, LINE 19 |
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| IRS990/TaxablePartyNotificationInd | 0 | false |
| IRS990/TaxExemptBondsInd | 0 | false |
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| IRS990/TotalCompGreaterThan150KInd | 0 | false |
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| IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt | 0 | 868154 |
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| IRS990/TotalVolunteersCnt | 0 | 20 |
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