Civic Intelligence

St Louis Opera House Foundation

990 • Fiscal year 2017 • EIN 37-1763981

Jan 01, 2017 to Dec 31, 2017 • Filed on Nov 14, 2019

1400 Market StreetSt Louis, MO 63103

(314) 259-2063

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

Score unavailable

No value available

Liabilities-to-assets requires both liabilities and assets on this filing.

Source year 2017

Liabilities / Revenue

77th percentile

0.25x

Higher debt load relative to revenue than 77% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Net Margin

14th percentile

-19%

Higher net margin than 14% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Top Officer Pay

49th percentile

$0

Higher top officer pay than 49% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2017

Asset Growth

Score unavailable

No value available

A valid growth rate could not be computed from the available filing history.

Annualized from 2016 to 2017

Revenue Growth

82nd percentile

39%

Faster revenue growth than 82% of similar nonprofits.

2017 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2016 to 2017

Assets

$0

No earlier filing loaded for comparison.

Net Assets

-$210,606

No earlier filing loaded for comparison.

Liabilities

$210,606

No earlier filing loaded for comparison.

Revenue

$857,902

No earlier filing loaded for comparison.

Expenses

$1,021,475

No earlier filing loaded for comparison.

Net Income

-$163,573

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$1.0M$500K$0-$500K-$1.0MAssets 2017: $0Liabilities 2017: $210,606Net Assets 2017: -$210,6062017Assets 2018: $0Liabilities 2018: $477,004Net Assets 2018: -$477,0042018Assets 2019: $0Liabilities 2019: $528,884Net Assets 2019: -$528,8842019Assets 2020: $0Liabilities 2020: $611,481Net Assets 2020: -$611,4812020Assets 2021: $0Liabilities 2021: $695,681Net Assets 2021: -$695,6812021Assets 2022: $0Liabilities 2022: $738,091Net Assets 2022: -$738,0912022Assets 2023: $22,116Liabilities 2023: $0Net Assets 2023: $22,1162023Assets 2024: $0Liabilities 2024: $0Net Assets 2024: $02024

Highlighted filing

2017

Assets$0
Liabilities$210,606
Net Assets-$210,606

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$1.5M$1.0M$500K$0-$500KRevenue 2017: $857,902Expenses 2017: $1,021,475Net Income 2017: -$163,5732017Revenue 2018: $1,092,345Expenses 2018: $1,358,743Net Income 2018: -$266,3982018Revenue 2019: $462,328Expenses 2019: $514,208Net Income 2019: -$51,8802019Revenue 2020: $39,079Expenses 2020: $121,676Net Income 2020: -$82,5972020Revenue 2021: $172,418Expenses 2021: $256,618Net Income 2021: -$84,2002021Revenue 2022: $0Expenses 2022: $42,410Net Income 2022: -$42,4102022Revenue 2023: $825,094Expenses 2023: $64,887Net Income 2023: $760,2072023Revenue 2024: $53,635Expenses 2024: $75,751Net Income 2024: -$22,1162024

Highlighted filing

2017

Revenue$857,902
Expenses$1,021,475
Net Income-$163,573
Jump To
Filing Snapshot
Filing Period
Jan 1, 2017 to Dec 31, 2017
Signed
Nov 14, 2019
Return Version
2017v2.3
Gross Receipts
$857,902
Mission and Program Overview

Mission

To enhance educational and cultural opportunities to the st. Louis region by presenting world class performances including broadway shows and other like-caliber live theatrical, dance and musical performances. Educational programs include classes presented to school groups in conjunction with performances to build appreciation for performing arts in the community, promote excellence in musical theatre and other performing arts. To enhance the public's access to the productions and promote diversity in its audiances through donation of tickets to other charitable organizations in the community and engage in joint outreach projects to support the activities of other art organizations in the community.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Rtn Earn Endowment Incm Other Fnds$-47,033$-210,606▼ $163,573
Total Assets$0$0→ $0
Liabilities
Accounts Payable and Accrued Expenses$47,033$210,606▲ $163,573
Total Liabilities$47,033$210,606▲ $163,573
Net Assets / Fund Balance
Total Net Assets Fund Balance$-47,033$-210,606▼ $163,573
Total Liabilities and Net Assets / Fund Balance$0$0→ $0
Compensation and Service Providers

Board Members and Trustees

NameTitle
Tom StillmanChairman & President
Joe MckeeVice-chairman
Chris ZimmermanSecretary
Chris MckeeTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$857,902
Investment Income
$0
Other Revenue
$0
Change in Net Assets
$-163,573
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,021,475
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$602,557$150-$602,707
Advertising$170,619--$170,619
Royalties$108,562--$108,562
Occupancy$33,502$43,750-$77,252
Other Expenses-$27,165-$27,165
Fees for Services Accounting$4,804$21,764-$26,568
Insurance$5,937$1,979-$7,916
Fees for Services Legal-$686-$686
Total Functional Expenses$925,981$95,494$0$1,021,475
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
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
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

The directors share various business relationships. Joe mckee and chris mckee are brothers.

Form 990, Part VI, Section A, Line 8A

The committee did not keep records of minutes in the current year.

Form 990, Part VI, Section B, Line 11B

The review of form 990 is conducted during the tax return approval process by a member of the board of directors for accuracy and timeliness of filing of the form.

Form 990, Part VI, Section B, Line 12C

The organization includes the conflict of interest policy as a part of its bylaws overseen by the governing board or commitee members. Instances of voluntarily disclosed or suspected conflicts of interest shall be investigated. Terms of office for the governing board and officers of corporations are limited to three years, unless otherwise reelected or determined by the board of directors.

Form 990, Part VI, Section B, Line 15B

According to by-laws: directors shall not receive salary for services but by resolution of the board, expenses of attendance, if any, may be allowed for attendance at each regular or special meeting of the board; provided that nothing herein contained shall be construed to preclude any director from serving the corporation in any other capacity and receiving compensation or reimbursement of expenses therefor.

Form 990, Part VI, Section C, Line 19

The organization's governing documents, conflicts of interest policy, and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
St Louis Opera House Foundation
EIN
37-1763981
Phone
3142592063
Address
1400 MARKET STREET, ST LOUIS, MO 63103

Signing Officer

Name
Chris Mckee
Title
Treasurer
Phone
3144997616
Signed
2019-11-14

Organization Details

Principal Officer
Tom Stillman
Formed
2014
Legal Domicile
Mo
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
0

Preparer

Firm
Novogradac & Company LLC
Address
2033 N MAIN STREET SUITE 400, WALNUT CREEK, CA 94596
Preparer
Kevin T Wilson
Phone
9259494262
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Show expenses: program service expenses 602,557. Management and general expenses 0. Fundraising expenses 0. Total expenses 602,557. Other: program service expenses 0. Management and general expenses 150. Fundraising expenses 0. Total expenses 150.

Form 990, Heading, Line B

The organization timely filed a form 990-n for the tax year ending december 31, 2017. Management subsequently determined that in order to more accurately reflect gross receipts, gross expenses, and to meet the public support test under section 509(a)(2), filing a form 990 would be appropriate. The organization is filing an amended 2017 tax return to that end.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE DIRECTORS SHARE VARIOUS BUSINESS RELATIONSHIPS. JOE MCKEE AND CHRIS MCKEE ARE BROTHERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE COMMITTEE DID NOT KEEP RECORDS OF MINUTES IN THE CURRENT YEAR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE REVIEW OF FORM 990 IS CONDUCTED DURING THE TAX RETURN APPROVAL PROCESS BY A MEMBER OF THE BOARD OF DIRECTORS FOR ACCURACY AND TIMELINESS OF FILING OF THE FORM.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE ORGANIZATION INCLUDES THE CONFLICT OF INTEREST POLICY AS A PART OF ITS BYLAWS OVERSEEN BY THE GOVERNING BOARD OR COMMITEE MEMBERS. INSTANCES OF VOLUNTARILY DISCLOSED OR SUSPECTED CONFLICTS OF INTEREST SHALL BE INVESTIGATED. TERMS OF OFFICE FOR THE GOVERNING BOARD AND OFFICERS OF CORPORATIONS ARE LIMITED TO THREE YEARS, UNLESS OTHERWISE REELECTED OR DETERMINED BY THE BOARD OF DIRECTORS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ACCORDING TO BY-LAWS: DIRECTORS SHALL NOT RECEIVE SALARY FOR SERVICES BUT BY RESOLUTION OF THE BOARD, EXPENSES OF ATTENDANCE, IF ANY, MAY BE ALLOWED FOR ATTENDANCE AT EACH REGULAR OR SPECIAL MEETING OF THE BOARD; PROVIDED THAT NOTHING HEREIN CONTAINED SHALL BE CONSTRUED TO PRECLUDE ANY DIRECTOR FROM SERVING THE CORPORATION IN ANY OTHER CAPACITY AND RECEIVING COMPENSATION OR REIMBURSEMENT OF EXPENSES THEREFOR.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICTS OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6SHOW EXPENSES: PROGRAM SERVICE EXPENSES 602,557. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 602,557. OTHER: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 150. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 150.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION TIMELY FILED A FORM 990-N FOR THE TAX YEAR ENDING DECEMBER 31, 2017. MANAGEMENT SUBSEQUENTLY DETERMINED THAT IN ORDER TO MORE ACCURATELY REFLECT GROSS RECEIPTS, GROSS EXPENSES, AND TO MEET THE PUBLIC SUPPORT TEST UNDER SECTION 509(A)(2), FILING A FORM 990 WOULD BE APPROPRIATE. THE ORGANIZATION IS FILING AN AMENDED 2017 TAX RETURN TO THAT END.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION A, LINE 8A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION B, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, HEADING, LINE B
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IRS990/TotalAssetsGrp/EOYAmt00
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt095494
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0925981
IRS990/TotalFunctionalExpensesGrp/TotalAmt01021475
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt047033
IRS990/TotalLiabilitiesEOYAmt0210606
IRS990/TotalLiabilitiesGrp/BOYAmt047033
IRS990/TotalLiabilitiesGrp/EOYAmt0210606
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0-47033
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-210606
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0925981
IRS990/TotalProgramServiceRevenueAmt0857902
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0857902
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt0857902
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt00
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt00
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt00
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt01400 MARKET STREET
IRS990/USAddress/CityNm0ST LOUIS
IRS990/USAddress/StateAbbreviationCd0MO
IRS990/USAddress/ZIPCd063103
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0HTTP://WWW.STLOPERAHOUSEFOUNDATION.ORG/
IRS990/WhistleblowerPolicyInd00
ReturnHeader/BuildTS02020-03-31 21:24:44Z
ReturnHeader/BusinessOfficerGrp/PersonNm0CHRIS MCKEE
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03144997616
ReturnHeader/BusinessOfficerGrp/SignatureDt02019-11-14
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0ST LOUIS OPERA HOUSE FOUNDATION
ReturnHeader/Filer/BusinessNameControlTxt0STLO
ReturnHeader/Filer/EIN0371763981
ReturnHeader/Filer/PhoneNum03142592063
ReturnHeader/Filer/USAddress/AddressLine1Txt01400 MARKET STREET
ReturnHeader/Filer/USAddress/CityNm0ST LOUIS
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd063103
ReturnHeader/FilingSecurityInformation/AtSubmissionCreationDeviceId089F1A76700EA065CFF50D0E8DC87602FC482CDFE
ReturnHeader/FilingSecurityInformation/AtSubmissionFilingDeviceId089F1A76700EA065CFF50D0E8DC87602FC482CDFE
ReturnHeader/FilingSecurityInformation/FilingLicenseTypeCd0P
ReturnHeader/FilingSecurityInformation/IPAddress/IPv4AddressTxt050.206.196.254
ReturnHeader/FilingSecurityInformation/IPDt02019-11-14
ReturnHeader/FilingSecurityInformation/IPTimezoneCd0PS
ReturnHeader/FilingSecurityInformation/IPTm014:44:25
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0943108253
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0NOVOGRADAC & COMPANY LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt02033 N MAIN STREET SUITE 400
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0WALNUT CREEK
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0CA
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd094596
ReturnHeader/PreparerPersonGrp/PhoneNum09259494262
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0KEVIN T WILSON
ReturnHeader/ReturnTs02019-11-14T17:41:03-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02017-01-01
ReturnHeader/TaxPeriodEndDt02017-12-31
ReturnHeader/TaxYr02017

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