Civic Intelligence

Kentucky Opera Association Inc.

990 • Fiscal year 2022 • EIN 61-6013111

Jun 01, 2021 to May 31, 2022 • Filed on Mar 08, 2023

708 Magazine StreetLouisville, KY 40203

(502) 584-4500

Siviq Scores

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

Liabilities / Assets

61st percentile

0.13x

Higher debt load relative to assets than 61% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

74th percentile

0.32x

Higher debt load relative to revenue than 74% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

27th percentile

-4.1%

Higher net margin than 27% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Top Officer Pay

77th percentile

$121,668

Higher top officer pay than 77% of similar nonprofits.

Top officer pay equals 5.9% of source-year revenue.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

34th percentile

-3.6%

Faster asset growth than 34% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

60th percentile

14%

Faster revenue growth than 60% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$4,939,443

Down $183,286 (-3.6%) from 2021

Net Assets

Down

$4,274,690

Down $671,969 (-14%) from 2021

Liabilities

Up

$664,753

Up $488,683 (+278%) from 2021

Revenue

Up

$2,050,260

Up $251,329 (+14%) from 2021

Expenses

Up

$2,133,621

Up $1,005,768 (+89%) from 2021

Net Income

Down

-$83,361

Down $754,439 (-112%) from 2021

Historical Trend

Balance Sheet Trend

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

$8.0M$6.0M$4.0M$2.0M$0Assets 2011: $1,489,104Liabilities 2011: $315,227Net Assets 2011: $1,173,8772011Assets 2012: $1,355,955Liabilities 2012: $246,245Net Assets 2012: $1,109,7102012Assets 2013: $1,597,169Liabilities 2013: $264,878Net Assets 2013: $1,332,2912013Assets 2014: $1,623,556Liabilities 2014: $250,867Net Assets 2014: $1,372,6892014Assets 2015: $3,758,066Liabilities 2015: $246,144Net Assets 2015: $3,511,9222015Assets 2016: $4,056,155Liabilities 2016: $273,745Net Assets 2016: $3,782,4102016Assets 2017: $4,230,704Liabilities 2017: $239,131Net Assets 2017: $3,991,5732017Assets 2018: $4,567,713Liabilities 2018: $282,689Net Assets 2018: $4,285,0242018Assets 2019: $3,977,257Liabilities 2019: $288,150Net Assets 2019: $3,689,1072019Assets 2020: $3,977,863Liabilities 2020: $592,893Net Assets 2020: $3,384,9702020Assets 2021: $5,122,729Liabilities 2021: $176,070Net Assets 2021: $4,946,6592021Assets 2022: $4,939,443Liabilities 2022: $664,753Net Assets 2022: $4,274,6902022Assets 2023: $6,048,772Liabilities 2023: $1,209,535Net Assets 2023: $4,839,2372023Assets 2024: $5,629,355Liabilities 2024: $1,633,745Net Assets 2024: $3,995,6102024

Highlighted filing

2022

Assets$4,939,443
Liabilities$664,753
Net Assets$4,274,690

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MRevenue 2011: $1,916,317Expenses 2011: $1,908,884Net Income 2011: $7,4332011Revenue 2012: $2,095,687Expenses 2012: $2,078,858Net Income 2012: $16,8292012Revenue 2013: $2,164,774Expenses 2013: $2,011,753Net Income 2013: $153,0212013Revenue 2014: $2,086,023Expenses 2014: $2,085,325Net Income 2014: $6982014Revenue 2015: $4,201,965Expenses 2015: $2,042,916Net Income 2015: $2,159,0492015Revenue 2016: $2,310,601Expenses 2016: $2,048,499Net Income 2016: $262,1022016Revenue 2017: $2,082,498Expenses 2017: $2,076,356Net Income 2017: $6,1422017Revenue 2018: $2,469,259Expenses 2018: $2,242,811Net Income 2018: $226,4482018Revenue 2019: $1,775,444Expenses 2019: $2,206,832Net Income 2019: -$431,3882019Revenue 2020: $1,872,590Expenses 2020: $2,401,113Net Income 2020: -$528,5232020Revenue 2021: $1,798,931Expenses 2021: $1,127,853Net Income 2021: $671,0782021Revenue 2022: $2,050,260Expenses 2022: $2,133,621Net Income 2022: -$83,3612022Revenue 2023: $2,935,192Expenses 2023: $2,611,849Net Income 2023: $323,3432023Revenue 2024: $1,704,440Expenses 2024: $2,622,458Net Income 2024: -$918,0182024

Highlighted filing

2022

Revenue$2,050,260
Expenses$2,133,621
Net Income-$83,361
Jump To
Filing Snapshot
Filing Period
Jun 1, 2021 to May 31, 2022
Signed
Mar 8, 2023
Return Version
2021v4.2
Gross Receipts
$1,905,201
Mission and Program Overview

Mission

Kentucky opera enriches and engages our community through spectacular music, creative storytelling, and the thrill of the human voice

Kentucky opera promotes a more empathetic and compassionate community with storytelling through opera theatre and its component art forms.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$4,519,618$4,188,798▼ $330,820
Pledges and Grants Receivable$325,065$343,442▲ $18,377
Land, Buildings, and Equipment, Net$177,123$276,349▲ $99,226
Savings and Temporary Cash Investments$80,038$92,620▲ $12,582
Prepaid Expenses and Deferred Charges$20,885$38,234▲ $17,349
Total Assets$5,122,729$4,939,443▼ $183,286
Liabilities
Mortgage Notes Payable Secured by Investment Property-$450,000-
Other Liabilities$95,758$111,362▲ $15,604
Accounts Payable and Accrued Expenses$25,624$54,395▲ $28,771
Deferred Revenue$54,688$48,996▼ $5,692
Total Liabilities$176,070$664,753▲ $488,683
Net Assets / Fund Balance
Net Assets With Donor Restrictions$4,320,926$4,027,471▼ $293,455
Net Assets Without Donor Restrictions$625,733$247,219▼ $378,514
Total Net Assets Fund Balance$4,946,659$4,274,690▼ $671,969
Total Liabilities and Net Assets / Fund Balance$5,122,729$4,939,443▼ $183,286

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$101,361$105,246$206,607
Leasehold Improvements$174,988$29,789$204,777
Other Land Buildings$0$16,330$16,330

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$4,532,579-▼ $158,146$171,961$4,202,472
2021$3,626,584-▲ $1,052,194$146,199$4,532,579
2020$3,153,411$349,119▲ $238,832$114,778$3,626,584
2019$3,064,957$330,084▼ $71,710$142,945$3,153,411
2018$2,430,614$754,271▲ $235,363$329,491$3,064,957
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Barbara Lynn JamisonGeneral Director/CEOFT$109,371$12,297$121,668

Highest Paid Contractors

ContractorServicesLocationCompensation
Radar Nonprofit SolutionsAccounting2810 N CHURCH ST PMB 19231, Wilmington, DE 19802$118,264
Revenue and Support

Revenue Composition

Contributions and Grants
$1,453,048
Program Service Revenue
$177,201
Investment Income
$430,287
Other Revenue
$-10,276
All Other Contributions
$1,009,820
Change in Net Assets
$-83,361

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported AmountValuation Method
Securities Publicly Traded4$9,314Stock Market Value
Total Noncash Contributions4$9,314-

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,050,260
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$-588,608
Total Revenue per Audited Statements
$1,461,652
Total Revenue per Form 990
$2,050,260
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,305,234
Salaries, Compensation, and Employee Benefits$828,387
Total Fundraising Expense$181,780
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$356,288$182,784$59,885$598,957
Fees for Services Other$282,389$171,627$16,650$470,666
Occupancy$283,468$12,539$6,269$302,276
Office Expenses$109,413$34,797$717$144,927
Current Officers, Directors, Trustees, and Key Employees$64,745$32,373$32,373$129,491
Advertising-$115,667$1,000$116,667
Travel$68,032$9,899$3,479$81,410
Payroll Taxes$30,190$15,774$6,564$52,528
Other Employee Benefits$24,126$17,606$5,679$47,411
Depreciation Depletion$16,050-$20,094$36,144
Insurance$332$27,970$99$28,401
Information Technology$2,206$12,060$4,595$18,861
Fees for Services Accounting-$14,150-$14,150
Other Expenses$12,011$10,372$11,250$11,250
All Other Expenses-$5,338-$5,338
Interest-$1,280-$1,280
Royalties$550--$550
Conferences and Meetings--$95$95
Total Functional Expenses$1,264,487$687,354$181,780$2,133,621

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,133,621
Total Expenses per Audited Statements$2,133,621
Total Expenses per Form 990$2,133,621
Expenses Not Reported on Financial Statements$0
Expenses Not Reported on Form 990$0
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$22,412
Fundraising Gross Income$5,250
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Con Brio$71,897$5,250$20,012$-14,762
Total Events$71,897$5,250$22,412$-17,162
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Refundable Advance - Ppp Loan$111,362
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 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
No
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 chief financial officer, general director and finance committee review form 990 and a final version is provided to the board of directors before final submission to the irs.

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

Any director, principal officer, or member of a committee with governing board delegated powers, who has a direct or indirect financial interest, is considered an interested person. He/she shall sign the conflict of interest policy annually. The board and committees regularly monitor and enforce compliance with the policy. In the event it is not entirely clear that a conflict of interest exists, the individual with the potential conflict shall disclose the circumstances to the board president or his/her designee, who shall determine whether there exists a conflict of interest that is subject to this policy. The board president will make the decision as to what course of action the organization and/or individuals should take so that the best interests of kentucky opera are not compromised by the personal interests of stakeholders in the nonprofit.

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

The board reviews compensation for the general director based on comparable salary data

Form 990, Part VI, Section C, Line 19

Governing documents, conflict of interest policy, and financial statements are made available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Kentucky Opera Association Inc
EIN
61-6013111
Phone
5025844500
Address
708 MAGAZINE STREET, LOUISVILLE, KY 40203
Doing Business As
Kentucky Opera

Signing Officer

Name
Barbara Lynne Jamison
Title
General Director and CEO
Phone
5025844500
Signed
2023-03-08
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barbara Lynne Jamison
Formed
1952
Legal Domicile
Ky
Voting Board Members
27
Independent Board Members
27
Employees
32
Volunteers
16

Preparer

Firm
Isdaner & Company LLC
Address
THREE BALA PLAZA SUITE 501 WEST, BALA CYNWYD, PA 19004-3484
Preparer
Edward W Doran CPA
Phone
6106684200
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

Professional fees other: program service expenses 282,294. Management and general expenses 166,253. Fundraising expenses 10,017. Total expenses 458,564. Consulting: program service expenses 95. Management and general expenses 5,374. Fundraising expenses 6,633. Total expenses 12,102.

FORM 990, PART XII, LINE 2C:

The finance committee is charged with responsibility for oversight of the audit of the opera's financial statments and selection of the independent auditors. The finance committee reviews and approves the audit prior to presentation and approval by the opera's board. This process is unchanged from prior year.

Financial Statement Notes

PART V, LINE 4:

The intended use of the endowment is to fund kentucky opera's strategic artistic initiatives and operations.

PART X, LINE 2:

The company is exempt from federal income taxes under section 501(c)(3) of the internal revenue code. Asc topic 740 addresses the accounting for the uncertainty in income taxes and establishes for all entities, including not-for-profit entities such as the company, a minimum threshold for financial statement recognition of the benefit of positions taken or expected to be taken in filing tax returns (including whether an entity is taxable in a particular jurisdiction). The company recognizes tax benefits only if it is more likely than not that a tax position (including the company's assertion that its income is exempt from tax) will be sustained upon examination. No liability for uncertain tax positions was recorded as of may 31, 2022 or 2021.

Raw XML AppendixShowing 400 of 700 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.

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IRS990/ActivityOrMissionDesc0KENTUCKY OPERA PROMOTES A MORE EMPATHETIC AND COMPASSIONATE COMMUNITY WITH STORYTELLING THROUGH OPERA THEATRE AND ITS COMPONENT ART FORMS.
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IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt100
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt110
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt120
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt130
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt140
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt150
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt160
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt170
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt180
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt190
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt200
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt210
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt220
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt230
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt240
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt250
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt260
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt270
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt280
IRS990/Form990PartVIISectionAGrp/PersonNm0BARBARA LYNN JAMISON
IRS990/Form990PartVIISectionAGrp/PersonNm1ANITA M STREETER
IRS990/Form990PartVIISectionAGrp/PersonNm2HENRY H KUEHN
IRS990/Form990PartVIISectionAGrp/PersonNm3ERNEST W WILLIAMS
IRS990/Form990PartVIISectionAGrp/PersonNm4MATTHEW E HAMEL
IRS990/Form990PartVIISectionAGrp/PersonNm5CHARLES C BARR MD
IRS990/Form990PartVIISectionAGrp/PersonNm6STEPHEN D BERGER
IRS990/Form990PartVIISectionAGrp/PersonNm7ANNE-MARIE BLANCQUAERT DVM
IRS990/Form990PartVIISectionAGrp/PersonNm8WILLIAM A BLODGETT JR
IRS990/Form990PartVIISectionAGrp/PersonNm9ROLANDAS T BYRD
IRS990/Form990PartVIISectionAGrp/PersonNm10CHARLES CASH
IRS990/Form990PartVIISectionAGrp/PersonNm11JOHN J DAVIS III
IRS990/Form990PartVIISectionAGrp/PersonNm12TRACY DAVIS
IRS990/Form990PartVIISectionAGrp/PersonNm13BENJAMIN J EVANS
IRS990/Form990PartVIISectionAGrp/PersonNm14J TODD FLOWERS
IRS990/Form990PartVIISectionAGrp/PersonNm15SPENCER E HARPER III
IRS990/Form990PartVIISectionAGrp/PersonNm16PAULA HARSHAW
IRS990/Form990PartVIISectionAGrp/PersonNm17CARY HEARN
IRS990/Form990PartVIISectionAGrp/PersonNm18THOMAS JAMES III MD
IRS990/Form990PartVIISectionAGrp/PersonNm19JENNIFER KEISLING
IRS990/Form990PartVIISectionAGrp/PersonNm20DANAIL KELISAKIEV
IRS990/Form990PartVIISectionAGrp/PersonNm21KYLEE MARCY
IRS990/Form990PartVIISectionAGrp/PersonNm22DAVID MATEJA
IRS990/Form990PartVIISectionAGrp/PersonNm23THOMAS P O'BRIEN III
IRS990/Form990PartVIISectionAGrp/PersonNm24J ANTHONY PETRELLI
IRS990/Form990PartVIISectionAGrp/PersonNm25VON PURDY
IRS990/Form990PartVIISectionAGrp/PersonNm26ERIC D SCOTT
IRS990/Form990PartVIISectionAGrp/PersonNm27THEODORE M SHLECHTER PHD
IRS990/Form990PartVIISectionAGrp/PersonNm28MATTHEW WILLIAMS
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt0109371
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt220
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt230
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt240
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt260
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt270
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt280
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt00
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt10
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt20
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt30
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt40
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt50
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt60
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt70
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt80
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt90
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt100
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt110
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt120
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt130
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt140
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt150
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt160
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt170
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt180
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt190
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt200
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt210
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt220
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt230
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt240
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt250
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt260
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt270
IRS990/Form990PartVIISectionAGrp/ReportableCompFromRltdOrgAmt280
IRS990/Form990PartVIISectionAGrp/TitleTxt0GENERAL DIRECTOR/CEO
IRS990/Form990PartVIISectionAGrp/TitleTxt1CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2IMMEDIATE PAST CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER/SENIOR VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt5TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt6TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt7TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt8TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt9TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt10TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt11TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt12TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt13TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt14TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt15TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt16TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt17TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt18TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt19TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt20TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt21TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt22TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt23TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt24TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt25TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt26TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt27TRUSTEE
IRS990/Form990PartVIISectionAGrp/TitleTxt28TRUSTEE
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01952
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt066647
IRS990/FundraisingDirectExpensesAmt022412
IRS990/FundraisingGrossIncomeAmt05250
IRS990/GainOrLossGrp/SecuritiesAmt0339430
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt027
IRS990/GovernmentGrantsAmt0376581
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0171959
IRS990/GrossReceiptsAmt01905201
IRS990/GrossRentsGrp/RealAmt0300
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt027
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt04595
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt012060
IRS990/InformationTechnologyGrp/ProgramServicesAmt02206
IRS990/InformationTechnologyGrp/TotalAmt018861
IRS990/InsuranceGrp/FundraisingAmt099
IRS990/InsuranceGrp/ManagementAndGeneralAmt027970
IRS990/InsuranceGrp/ProgramServicesAmt0332
IRS990/InsuranceGrp/TotalAmt028401
IRS990/InterestGrp/ManagementAndGeneralAmt01280
IRS990/InterestGrp/TotalAmt01280
IRS990/InvestmentIncomeGrp/ExclusionAmt090857
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt090857
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt04519618
IRS990/InvestmentsPubTradedSecGrp/EOYAmt04188798
IRS990/IRPDocumentCnt051
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0151365
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0177123
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0276349
IRS990/LandBldgEquipCostOrOtherBssAmt0427714
IRS990/LegalDomicileStateCd0KY
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0-167471
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0KENTUCKY OPERA ENRICHES AND ENGAGES OUR COMMUNITY THROUGH SPECTACULAR MUSIC, CREATIVE STORYTELLING, AND THE THRILL OF THE HUMAN VOICE
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0450000
IRS990/NetAssetsOrFundBalancesBOYAmt04946659
IRS990/NetAssetsOrFundBalancesEOYAmt04274690
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt0339430
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt0339430
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-17162
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-17162
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0300
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt0300
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-588608
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0625733
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0247219
IRS990/NoncashContributionsAmt09314
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt06269
IRS990/OccupancyGrp/ManagementAndGeneralAmt012539
IRS990/OccupancyGrp/ProgramServicesAmt0283468
IRS990/OccupancyGrp/TotalAmt0302276
IRS990/OfficeExpensesGrp/FundraisingAmt0717
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt034797
IRS990/OfficeExpensesGrp/ProgramServicesAmt0109413
IRS990/OfficeExpensesGrp/TotalAmt0144927
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt05679
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt017606
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt024126
IRS990/OtherEmployeeBenefitsGrp/TotalAmt047411
IRS990/OtherExpensesGrp/Desc0PRINTING AND PUBLICATIO
IRS990/OtherExpensesGrp/Desc1MISCELLANEOUS
IRS990/OtherExpensesGrp/Desc2TICKETING FEES
IRS990/OtherExpensesGrp/Desc3BAD DEBT
IRS990/OtherExpensesGrp/FundraisingAmt012731

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$5.63$1.63$4.00$1.70$2.62$0.92
2023Detailed filing. Detailed filing data is available for this year.$6.05$1.21$4.84$2.94$2.61$0.32
2022Detailed filing. Detailed filing data is available for this year.$4.94$0.66$4.27$2.05$2.13$0.08
2021Detailed filing. Detailed filing data is available for this year.$5.12$0.18$4.95$1.80$1.13$0.67
2020Detailed filing. Detailed filing data is available for this year.$3.98$0.59$3.38$1.87$2.40$0.53
2019Detailed filing. Detailed filing data is available for this year.$3.98$0.29$3.69$1.78$2.21$0.43
2018Detailed filing. Detailed filing data is available for this year.$4.57$0.28$4.29$2.47$2.24$0.23
2017Detailed filing. Detailed filing data is available for this year.$4.23$0.24$3.99$2.08$2.08$0.01
2016Detailed filing. Detailed filing data is available for this year.$4.06$0.27$3.78$2.31$2.05$0.26
2015Detailed filing. Detailed filing data is available for this year.$3.76$0.25$3.51$4.20$2.04$2.16
2014Detailed filing. Detailed filing data is available for this year.$1.62$0.25$1.37$2.09$2.09$0.00
2013Summary only. Only limited summary data is available for this year.$1.60$0.26$1.33$2.16$2.01$0.15
2012Summary only. Only limited summary data is available for this year.$1.36$0.25$1.11$2.10$2.08$0.02
2011Summary only. Only limited summary data is available for this year.$1.49$0.32$1.17$1.92$1.91$0.01