Civic Intelligence

On Site Opera Inc.

990 • Fiscal year 2023 • EIN 46-3203280

Jan 01, 2023 to Dec 31, 2023 • Filed on Aug 07, 2024

PO Box 231480New York, NY 10023

(347) 394-3050

Siviq Scores

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

Liabilities / Assets

43rd percentile

0.04x

Higher debt load relative to assets than 43% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Liabilities / Revenue

32nd percentile

0.02x

Higher debt load relative to revenue than 32% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Net Margin

33rd percentile

-3.1%

Higher net margin than 33% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Top Officer Pay

69th percentile

$103,850

Higher top officer pay than 69% of similar nonprofits.

Top officer pay equals 10.2% of source-year revenue.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2023

Asset Growth

23rd percentile

-4.1%

Faster asset growth than 23% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Revenue Growth

89th percentile

78%

Faster revenue growth than 89% of similar nonprofits.

2023 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2023

Assets

Down

$560,963

Down $23,856 (-4.1%) from 2022

Net Assets

Down

$540,677

Down $11,703 (-2.1%) from 2022

Liabilities

Down

$20,286

Down $12,153 (-37%) from 2022

Revenue

Up

$1,017,863

Up $446,417 (+78%) from 2022

Expenses

Up

$1,049,374

Up $4,170 (+0.4%) from 2022

Net Income

Up

-$31,511

Up $442,247 (+93%) from 2022

Historical Trend

Balance Sheet Trend

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

$2.0M$1.5M$1.0M$500K$0Assets 2013: $8,350Net Assets 2013: $8,3502013Assets 2014: $32,215Net Assets 2014: $32,2152014Assets 2015: $93,955Net Assets 2015: $93,9552015Assets 2016: $346,634Liabilities 2016: $14,886Net Assets 2016: $331,7482016Assets 2017: $330,618Liabilities 2017: $40,629Net Assets 2017: $289,9892017Assets 2018: $638,970Liabilities 2018: $28,853Net Assets 2018: $610,1172018Assets 2019: $1,578,527Liabilities 2019: $87,912Net Assets 2019: $1,490,6152019Assets 2020: $1,243,120Liabilities 2020: $21,964Net Assets 2020: $1,221,1562020Assets 2021: $1,059,437Liabilities 2021: $19,480Net Assets 2021: $1,039,9572021Assets 2022: $584,819Liabilities 2022: $32,439Net Assets 2022: $552,3802022Assets 2023: $560,963Liabilities 2023: $20,286Net Assets 2023: $540,6772023Assets 2024: $214,129Liabilities 2024: $64,989Net Assets 2024: $149,1402024

Highlighted filing

2023

Assets$560,963
Liabilities$20,286
Net Assets$540,677

Operations Trend

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

$2.0M$1.0M$0-$1.0MRevenue 2013: $9,890Expenses 2013: $1,540Net Income 2013: $8,3502013Revenue 2014: $124,993Expenses 2014: $101,128Net Income 2014: $23,8652014Revenue 2015: $183,509Expenses 2015: $121,769Net Income 2015: $61,7402015Revenue 2016: $590,295Expenses 2016: $352,502Net Income 2016: $237,7932016Revenue 2017: $482,359Expenses 2017: $538,133Net Income 2017: -$55,7742017Revenue 2018: $965,935Expenses 2018: $645,807Net Income 2018: $320,1282018Revenue 2019: $1,671,853Expenses 2019: $791,355Net Income 2019: $880,4982019Revenue 2020: $520,189Expenses 2020: $789,648Net Income 2020: -$269,4592020Revenue 2021: $594,359Expenses 2021: $775,478Net Income 2021: -$181,1192021Revenue 2022: $571,446Expenses 2022: $1,045,204Net Income 2022: -$473,7582022Revenue 2023: $1,017,863Expenses 2023: $1,049,374Net Income 2023: -$31,5112023Revenue 2024: $553,023Expenses 2024: $867,459Net Income 2024: -$314,4362024

Highlighted filing

2023

Revenue$1,017,863
Expenses$1,049,374
Net Income-$31,511
Jump To
Filing Snapshot
Filing Period
Jan 1, 2023 to Dec 31, 2023
Signed
Aug 7, 2024
Return Version
2023v5.1
Gross Receipts
$1,168,516
Mission and Program Overview

Mission

On Site Operas mission is to:produce site-specific productions in venues throughout New York Cityenrich the cultural life of New York by bringing opera to new audiences who otherwise may not have the opportunity to experience this type of performancecollaborate with local organizations and public schools to build community relationships and reach historically underserved audiencesfoster emerging talent through performance and production opportunities explore new technology and production methods in order to reduce the companys environmental impact

Balance Sheet Detail
LineBeginningEndChange
Assets
Pledges and Grants Receivable$162,780$201,308▲ $38,528
Cash and Non-Interest-Bearing Accounts$130,738$147,979▲ $17,241
Investments in Publicly Traded Securities$129,983$122,158▼ $7,825
Prepaid Expenses and Deferred Charges$74,734$61,886▼ $12,848
Savings and Temporary Cash Investments$71,946$21,971▼ $49,975
Land, Buildings, and Equipment, Net$4,415$5,053▲ $638
Accounts Receivable$9,723$108▼ $9,615
Other Notes and Loans Receivable, Net-$0-
Receivable From Disqualified Prsn-$0-
Receivables From Officers Etc-$0-
Investments Other Securities-$0-
Investments Program Related-$0-
Intangible Assets-$0-
Inventories for Sale or Use-$0-
Total Assets$584,819$560,963▼ $23,856
Other Assets Total$500$500→ $0
Liabilities
Accounts Payable and Accrued Expenses$32,439$15,326▼ $17,113
Deferred Revenue-$4,960-
Total Liabilities$32,439$20,286▼ $12,153
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$397,725$372,451▼ $25,274
Net Assets With Donor Restrictions$154,655$168,226▲ $13,571
Total Net Assets Fund Balance$552,380$540,677▼ $11,703
Total Liabilities and Net Assets / Fund Balance$584,819$560,963▼ $23,856

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$5,053$14,503$19,556
Equipment-$3,237$3,237
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Eric EinhornArtistic DirectorFT$103,850$103,850
J Piper GunnarsonExecutive DirectorFT$98,810$98,810

Board Members and Trustees

NameTitle
Corey KingerPresident
Christine DuqueDirector
Eric Li CheungDirector
Frank MartinezDirector
Jane a GrossDirector
Mark NewhouseDirector
Sam Roberts IiDirector
Daisy DowlingSecretary
Marie GoldaTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$889,555
Program Service Revenue
$127,205
Investment Income
$-754
Other Revenue
$1,857
All Other Contributions
$664,130
Change in Net Assets
$-31,511

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,016,275
Revenue Not Reported on Financial Statements
$1,588
Revenue Not Reported on Form 990
$23,618
Total Revenue per Audited Statements
$1,039,893
Total Revenue per Form 990
$1,017,863
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$571,076
Salaries, Compensation, and Employee Benefits$478,298
Total Fundraising Expense$150,585
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$295,168$16,200$4,238$315,606
Other Salaries and Wages$171,421$6,257$50,050$227,728
Current Officers, Directors, Trustees, and Key Employees$118,672$34,583$49,405$202,660
Occupancy$80,355$551-$80,906
Payroll Taxes$24,173$2,413$8,287$34,873
Travel$16,880$4,598$962$22,440
Office Expenses$1,108$12,660$7,385$21,153
Other Employee Benefits$8,120$2,133$2,784$13,037
Conferences and Meetings$7,260$1,022$2,489$10,771
Fees for Services Accounting-$6,000-$6,000
Depreciation Depletion$3,774--$3,774
Insurance$2,266$1,273-$3,539
Advertising$3,480--$3,480
Other Expenses$6,021$298$2,678$2,678
Fees for Service Investment Mgmnt Fees-$1,588-$1,588
Royalties$778--$778
Total Functional Expenses$801,912$96,877$150,585$1,049,374

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,051,596
Total Expenses per Form 990$1,049,374
Expenses per Audited Statements$1,047,786
Expenses Not Reported on Form 990$3,810
Expenses Not Reported on Financial Statements$1,588
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$59,082
Fundraising Gross Income$59,082
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$203,252$59,082-$59,082
Total Events$203,252$59,082$59,082-
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
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
No
Backup withholding compliance
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
Yes
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 B, Line 11B

Form 990 was provided to the finance committee for review and approval prior to being filed.

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

All officers and directors of the board must annually disclose any perceived conflicts for review during a board meeting.

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

The organization's independent directors use comparable data from similar sized organizations in considering compensation. The board's decisions are documented in the board of directors minutes.

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

The organization's independent directors use comparable data from similar sized organizations in considering compensation. The board's decisions are documented in the board of directors minutes.

Form 990, Part VI, Section C, Line 19

No documents available to the public.

Filing and Contact Details

Filer

Filer Name
On Site Opera Inc
EIN
46-3203280
Phone
3473943050
Address
PO BOX 231480, NEW YORK, NY 10023

Signing Officer

Name
J Piper Gunnarson
Title
Executive Director
Signed
2024-08-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Corey Kinger
Formed
2013
Legal Domicile
Ny
Voting Board Members
10
Independent Board Members
9
Employees
41
Volunteers
18

Preparer

Firm
Mary G Sormeley CPA
Address
560 Day Ave, Ridgefield, NJ 07657
Preparer
Mary G Sormeley
Phone
2018328922
Supplemental Narrative

Financial Statement Notes

Part X : FIN48 Footnote

On Site Opera, Inc. is a not-for-profit organization exempt from federal income taxes under Section 501(c)(3) of the Internal Revenue Code and has been designated as an organization that is not a private foundation. Management has evaluated all income tax positions and concluded that no disclosures relating to uncertain tax positions are required in the financial statements.

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