Civic Intelligence

Opera Lafayette

990 • Fiscal year 2019 • EIN 52-2001426

Jul 01, 2018 to Jun 30, 2019 • Filed on Feb 27, 2020

921 Pennsylvania Avenue SEWashington, DC 20003

(202) 546-9332

Siviq Scores

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

Liabilities / Assets

49th percentile

0.07x

Higher debt load relative to assets than 49% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Liabilities / Revenue

43rd percentile

0.06x

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

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Net Margin

55th percentile

5.2%

Higher net margin than 55% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Top Officer Pay

65th percentile

$92,000

Higher top officer pay than 65% of similar nonprofits.

Top officer pay equals 7.4% of source-year revenue.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2019

Asset Growth

70th percentile

12%

Faster asset growth than 70% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Revenue Growth

30th percentile

-4.3%

Faster revenue growth than 30% of similar nonprofits.

2019 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2018 to 2019

Assets

Up

$1,012,735

Up $109,301 (+12%) from 2018

Net Assets

Up

$938,853

Up $65,233 (+7.5%) from 2018

Liabilities

Up

$73,882

Up $44,068 (+148%) from 2018

Revenue

Down

$1,244,460

Down $55,257 (-4.3%) from 2018

Expenses

Up

$1,179,282

Up $224,931 (+24%) from 2018

Net Income

Down

$65,178

Down $280,188 (-81%) from 2018

Historical Trend

Balance Sheet Trend

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

$1.5M$1.0M$500K$0Assets 2011: $773,238Liabilities 2011: $24,050Net Assets 2011: $749,1882011Assets 2012: $704,390Liabilities 2012: $29,910Net Assets 2012: $674,4802012Assets 2013: $687,150Liabilities 2013: $47,507Net Assets 2013: $639,6432013Assets 2014: $634,849Liabilities 2014: $7,149Net Assets 2014: $627,7002014Assets 2015: $705,189Liabilities 2015: $29,472Net Assets 2015: $675,7172015Assets 2016: $658,494Liabilities 2016: $89,154Net Assets 2016: $569,3402016Assets 2017: $562,073Liabilities 2017: $10,777Net Assets 2017: $551,2962017Assets 2018: $903,434Liabilities 2018: $29,814Net Assets 2018: $873,6202018Assets 2019: $1,012,735Liabilities 2019: $73,882Net Assets 2019: $938,8532019Assets 2020: $653,017Liabilities 2020: $23,640Net Assets 2020: $629,3772020Assets 2021: $983,744Liabilities 2021: $104,016Net Assets 2021: $879,7282021Assets 2022: $934,993Liabilities 2022: $301,549Net Assets 2022: $633,4442022Assets 2023: $696,971Liabilities 2023: $219,185Net Assets 2023: $477,7862023Assets 2024: $399,158Liabilities 2024: $108,431Net Assets 2024: $290,7272024Assets 2025: $724,117Liabilities 2025: $72,554Net Assets 2025: $651,5632025

Highlighted filing

2019

Assets$1,012,735
Liabilities$73,882
Net Assets$938,853

Operations Trend

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

$2.0M$1.0M$0-$1.0MExpenses 2011: $499,6682011Revenue 2012: $627,834Expenses 2012: $702,542Net Income 2012: -$74,7082012Expenses 2013: $824,1972013Revenue 2014: $1,076,541Expenses 2014: $1,088,484Net Income 2014: -$11,9432014Revenue 2015: $1,147,301Expenses 2015: $1,083,984Net Income 2015: $63,3172015Revenue 2016: $1,061,669Expenses 2016: $1,168,046Net Income 2016: -$106,3772016Revenue 2017: $1,115,276Expenses 2017: $1,111,024Net Income 2017: $4,2522017Revenue 2018: $1,299,717Expenses 2018: $954,351Net Income 2018: $345,3662018Revenue 2019: $1,244,460Expenses 2019: $1,179,282Net Income 2019: $65,1782019Revenue 2020: $1,235,818Expenses 2020: $1,545,294Net Income 2020: -$309,4762020Revenue 2021: $1,026,333Expenses 2021: $779,426Net Income 2021: $246,9072021Revenue 2022: $1,317,563Expenses 2022: $1,560,065Net Income 2022: -$242,5022022Revenue 2023: $1,640,465Expenses 2023: $1,796,172Net Income 2023: -$155,7072023Revenue 2024: $1,516,400Expenses 2024: $1,704,224Net Income 2024: -$187,8242024Revenue 2025: $1,682,298Expenses 2025: $1,321,462Net Income 2025: $360,8362025

Highlighted filing

2019

Revenue$1,244,460
Expenses$1,179,282
Net Income$65,178
Jump To
Filing Snapshot
Filing Period
Jul 1, 2018 to Jun 30, 2019
Signed
Feb 27, 2020
Return Version
2018v3.1
Gross Receipts
$1,280,747
Mission and Program Overview

Mission

Opera Lafayette seeks to bring fresh interpretations of rediscovered gems and historical masterpieces from the 17th through 19th centuries to modern audiences. We seek to illuminate the contemporary relevance of the works while simultaneously highlighting their original appeal. Central to the company's mission is building a legacy of the timeless repertoire Opera Lafayette brings back to life with period instruments. This is achieved through an extensive discography, mounting revivals, and inspiring a public appreciation for this repertoire through its audience engagement programs for audiences of all ages.

To perform rediscovered gems and historical masterpieces from the 17th, 18th, and 19th centuries.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$749,082$780,763▲ $31,681
Pledges and Grants Receivable$99,447$168,155▲ $68,708
Prepaid Expenses and Deferred Charges$19,256$25,012▲ $5,756
Cash and Non-Interest-Bearing Accounts$2,035$3,234▲ $1,199
Accounts Receivable$179$1,673▲ $1,494
Land, Buildings, and Equipment, Net$1,435$923▼ $512
Total Assets$903,434$1,012,735▲ $109,301
Other Assets Total$32,000$32,975▲ $975
Liabilities
Accounts Payable and Accrued Expenses$29,814$73,882▲ $44,068
Total Liabilities$29,814$73,882▲ $44,068
Net Assets / Fund Balance
Temporarily Rstr Net Assets$412,000$500,000▲ $88,000
Unrestricted Net Assets$461,620$438,853▼ $22,767
Total Net Assets Fund Balance$873,620$938,853▲ $65,233
Total Liabilities and Net Assets / Fund Balance$903,434$1,012,735▲ $109,301

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$923$614$1,537
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Ryan BrownArtistic Director, Ex-OfficioFT$92,000$92,000
Diana HossackExecutive Director, Ex-OfficioFT$87,000$87,000

Board Members and Trustees

NameTitle
Chris O'FlinnChair
Daniel B SilverVice Chair
Janet DesforgesVice Chair
Brian VogelBoard Member
Catia ChapinBoard Member
Dorsey C DunnBoard Member
JoAnn WillisBoard Member
Joel BrennerBoard Member
Leonard H RalstonBoard Member
Marife HernandezBoard Member
Nizam P KettanehBoard Member
Susan LynnerBoard Member
Theodora SimonsBoard Member
Annelyse AllenMember-at-Large
Cheryl GorelickMember-at-Large
Stephen E KitchenSecretary
Adrienne JamiesonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$989,346
Program Service Revenue
$253,680
Investment Income
$2,454
Other Revenue
$-1,020
All Other Contributions
$845,289
Change in Net Assets
$65,178

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,244,450
Revenue Not Reported on Financial Statements
$10
Revenue Not Reported on Form 990
$36,342
Total Revenue per Audited Statements
$1,280,792
Total Revenue per Form 990
$1,244,460
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$864,598
Salaries, Compensation, and Employee Benefits$314,684
Total Fundraising Expense$123,291
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$354,553$1,367$4,291$360,211
Current Officers, Directors, Trustees, and Key Employees$106,605$35,051$38,344$180,000
Other Salaries and Wages$67,730$22,267$24,359$114,356
Office Expenses$74,520$25,827$12,206$112,553
Travel$84,098$1,330$10,978$96,406
Fees for Services Accounting-$30,195-$30,195
Advertising$30,102-$20$30,122
Occupancy$14,221$2,872$4,867$21,960
Insurance$14,245$2,538$4,664$21,447
Payroll Taxes$11,715$3,853$4,215$19,783
Conferences and Meetings$679-$10,540$11,219
Information Technology-$6,495$30$6,525
Other Expenses$15,251$4,214$380$4,214
All Other Expenses--$1,300$1,300
Other Employee Benefits$323$106$116$545
Depreciation Depletion-$512-$512
Fees for Service Investment Mgmnt Fees-$10-$10
Total Functional Expenses$919,109$136,882$123,291$1,179,282

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$1,215,559
Total Expenses per Form 990$1,179,282
Expenses per Audited Statements$1,179,272
Expenses Not Reported on Form 990$36,287
Expenses Not Reported on Financial Statements$10
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$36,287
Fundraising Gross Income$33,905
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
NY Reception$127,886$27,405$736$26,669
DC Reception$21,225$6,500$880$5,620
Total Events$149,111$33,905$36,287$-2,382
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
Audit committee
Yes
Backup withholding compliance
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
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

The 990 is distributed to the Finance Committee for review and discussion at this Committee's meetings, then it is distributed to the Board and discussed at a Board meeting.

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

Board members are asked to routinely verify that they are aware of no conflicts of interest.

Form 990, Part VI, Section B, line 15

The Compensation Subcommittee of the Planning Committee meets on an as-needed basis to review key staff compensation issues, obtain comparability data through research of like-kind organizations' Form 990s, and circulate its findings and recommendations to the Planning Committee and then to the Board for adoption of changes in compensation of key staff.

Form 990, Part VI, Section C, line 19

The Organization makes its governing documents and financial statements available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Opera Lafayette
EIN
52-2001426
Phone
2025469332
Address
921 Pennsylvania Avenue SE, Washington, DC 20003

Signing Officer

Name
Diana Hossack
Title
Executive Director
Phone
2025469332
Signed
2020-02-27
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Chris W O'Flinn
Formed
1996
Legal Domicile
Dc
Voting Board Members
20
Independent Board Members
18
Employees
5
Volunteers
35

Preparer

Firm
Rogers & Company PLLC
Address
8300 Boone Boulevard Suite 600, Vienna, VA 22182
Preparer
Jie Chen CPA
Phone
7038930300
Supplemental Narrative

Additional Explanations

Form 990, Part III, Line 1: Organization'S Mission:

Opera Lafayette, which performs its entire season in New York City and Washington, DC, is renowned for its performances of both forgotten works that were popular and significant to the cultural history of the 17th through 19th centuries, and early opera which is already part of the modern canon. Each program incorporates the latest research and musicological expertise, uses period instruments and artists performing at the highest level, and as appropriate, includes dance - an important, yet often neglected element of baroque opera. This attention to detail ensures that each rediscovered gem adheres closely to the way the composers originally intended their masterpieces to be heard. While preserving these historically significant works, Opera Lafayette stages each performance in imaginative and inventive ways which illuminate the music's original appeal as well as its relevance in our modern world. Central to the company's mission is building a legacy of the timeless repertoire Opera Lafayette brings back to life. This is achieved through an extensive discography, mounting revivals, and inspiring a public appreciation for this repertoire through its audience engagement programs for audiences of all ages. Founded in 1995 as The Violins of Lafayette, the company was part of a period instrument renaissance, a movement that provided a primary avenue for performing musicians searching for new ways to explore music of the past. The debut season took place in the Salon Dor of the Corcoran Gallery of Art in Washington, DC and featured four chamber music concerts by some of France's greatest 18th-century composers. In 2001, the company was reincorporated as Opera Lafayette, reflecting an increasing concentration on opera that unites musical, vocal, and choreography to present richly nuanced realizations of the 17th- through 19th-century repertoire. In 2012 and again in 2014, Opera Lafayette achieved international fame when, at the invitation of Chateau de Versailles Spectacles, the company was invited to perform at Opera Royal in Versailles, France, closing with five sold-out performances. Since Founder Ryan Brown's entrepreneurial beginnings, Opera Lafayette has expanded and is now the only opera company to perform its full season in both Washington, DC and New York City. Alongside our productions, Opera Lafayette has issued over a dozen recordings and two DVDs on the Naxos label, as well as two illustrated books for families, ensuring a lasting legacy of the timeless repertoire.

Form 990, Part IX, line 11G

Performers (Orchestra, Chorus, Solists): Program service expenses 206,835. Management and general expenses 0. Fundraising expenses 1,090. Total expenses 207,925. Production team: Program service expenses 144,996. Management and general expenses 0. Fundraising expenses 2,222. Total expenses 147,218. Payroll service fees: Program service expenses 2,722. Management and general expenses 895. Fundraising expenses 979. Total expenses 4,596. Other professional services: Program service expenses 0. Management and general expenses 472. Fundraising expenses 0. Total expenses 472.

Form 990, Part XII, Line 2C:

The Audit Committee of the Board of Directors is responsible for the oversight of the audit, including the selection of the independent accountant. The results are reported to the Finance Committee and to the Board of Directors. The process is consistent with previous years.

Financial Statement Notes

Part III, Line 4:

Opera Lafayette maintains an antique harpsichord donated to the organization during fiscal year 2015. This asset furthers the exempt purpose of the organization. The mission of Opera Lafayette, an American period instrument company, is to bring to modern audiences fresh interpretations of 17th- and 18th-century rediscovered gems and historical masterpieces, illuminating the contemporary relevance of the works together with their original appeal.

Part X, Line 2:

Management has evaluated the Opera's tax positions, and concluded that the Opera's financial statements do not include any uncertain tax positions.

Part XI, Line 2D - Other Adjustments:

Direct fundraising event expenses 36,287.

Part XII, Line 2D - Other Adjustments:

Direct fundraising event expenses 36,287.

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IRS990/Form990PartVIISectionAGrp/PersonNm0Chris O'Flinn
IRS990/Form990PartVIISectionAGrp/PersonNm1Ryan Brown
IRS990/Form990PartVIISectionAGrp/PersonNm2Janet Desforges
IRS990/Form990PartVIISectionAGrp/PersonNm3Daniel B Silver
IRS990/Form990PartVIISectionAGrp/PersonNm4Adrienne Jamieson
IRS990/Form990PartVIISectionAGrp/PersonNm5Stephen E Kitchen
IRS990/Form990PartVIISectionAGrp/PersonNm6Annelyse Allen
IRS990/Form990PartVIISectionAGrp/PersonNm7Cheryl Gorelick
IRS990/Form990PartVIISectionAGrp/PersonNm8Catia Chapin
IRS990/Form990PartVIISectionAGrp/PersonNm9Dorsey C Dunn
IRS990/Form990PartVIISectionAGrp/PersonNm10JoAnn Willis
IRS990/Form990PartVIISectionAGrp/PersonNm11Joel Brenner
IRS990/Form990PartVIISectionAGrp/PersonNm12Marife Hernandez
IRS990/Form990PartVIISectionAGrp/PersonNm13Nizam P Kettaneh
IRS990/Form990PartVIISectionAGrp/PersonNm14Susan Lynner
IRS990/Form990PartVIISectionAGrp/PersonNm15Leonard H Ralston
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IRS990/Form990PartVIISectionAGrp/PersonNm17Brian Vogel
IRS990/Form990PartVIISectionAGrp/PersonNm18JoAnn Willis
IRS990/Form990PartVIISectionAGrp/PersonNm19Diana Hossack
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IRS990/MissionDesc0Opera Lafayette seeks to bring fresh interpretations of rediscovered gems and historical masterpieces from the 17th through 19th centuries to modern audiences. We seek to illuminate the contemporary relevance of the works while simultaneously highlighting their original appeal. Central to the company's mission is building a legacy of the timeless repertoire Opera Lafayette brings back to life with period instruments. This is achieved through an extensive discography, mounting revivals, and inspiring a public appreciation for this repertoire through its audience engagement programs for audiences of all ages.
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IRS990/ProgSrvcAccomActy2Grp/Desc0Opera Lafayette is committed to inspiring a public appreciation for forgotten repertoire through audience engagement programs for people of all ages. During the FY19 season, Opera Lafayette presented performances at such DMV institutions as Bowie Center for the Performing Arts, Bowie High Schooll, Cosmos Club, The Hill Center, and Stanford in Washington; and at the Colony Club and Carousel of Languages in New York City.
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IRS990/ProgSrvcAccomActy3Grp/Desc0Young Artists Program: Young artist program supports the development of the next generation of artists. The selected artists work on enhancing the skills with 17th- and 18th- century operas, particularly the French Repertoire. The artists receive coaching and performance opportunities.
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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.72$0.07$0.65$1.68$1.32$0.36
2024Detailed filing. Detailed filing data is available for this year.$0.40$0.11$0.29$1.52$1.70$0.19
2023Detailed filing. Detailed filing data is available for this year.$0.70$0.22$0.48$1.64$1.80$0.16
2022Detailed filing. Detailed filing data is available for this year.$0.93$0.30$0.63$1.32$1.56$0.24
2021Detailed filing. Detailed filing data is available for this year.$0.98$0.10$0.88$1.03$0.78$0.25
2020Detailed filing. Detailed filing data is available for this year.$0.65$0.02$0.63$1.24$1.55$0.31
2019Detailed filing. Detailed filing data is available for this year.$1.01$0.07$0.94$1.24$1.18$0.07
2018Detailed filing. Detailed filing data is available for this year.$0.90$0.03$0.87$1.30$0.95$0.35
2017Detailed filing. Detailed filing data is available for this year.$0.56$0.01$0.55$1.12$1.11$0.00
2016Detailed filing. Detailed filing data is available for this year.$0.66$0.09$0.57$1.06$1.17$0.11
2015Detailed filing. Detailed filing data is available for this year.$0.71$0.03$0.68$1.15$1.08$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.63$0.01$0.63$1.08$1.09$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.69$0.05$0.64$0.82
2012Summary only. Only limited summary data is available for this year.$0.70$0.03$0.67$0.63$0.70$0.07
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.77$0.02$0.75$0.50