Civic Intelligence

Kentucky Opera Association Inc.

990 • Fiscal year 2023 • EIN 61-6013111

Jul 01, 2022 to Jun 30, 2023 • Filed on May 13, 2024

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

59th percentile

0.20x

Higher debt load relative to assets than 59% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Liabilities / Revenue

69th percentile

0.41x

Higher debt load relative to revenue than 69% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Net Margin

64th percentile

11%

Higher net margin than 64% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Top Officer Pay

54th percentile

$133,783

Higher top officer pay than 54% of similar nonprofits.

Top officer pay equals 4.6% of source-year revenue.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Source year 2023

Asset Growth

79th percentile

22%

Faster asset growth than 79% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Revenue Growth

83rd percentile

43%

Faster revenue growth than 83% of similar nonprofits.

2023 filings • 501(c)3 • $5M-$10M nonprofits • Annualized from 2022 to 2023

Assets

Up

$6,048,772

Up $1,109,329 (+22%) from 2022

Net Assets

Up

$4,839,237

Up $564,547 (+13%) from 2022

Liabilities

Up

$1,209,535

Up $544,782 (+82%) from 2022

Revenue

Up

$2,935,192

Up $884,932 (+43%) from 2022

Expenses

Up

$2,611,849

Up $478,228 (+22%) from 2022

Net Income

Up

$323,343

Up $406,704 (+488%) from 2022

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

2023

Assets$6,048,772
Liabilities$1,209,535
Net Assets$4,839,237

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

2023

Revenue$2,935,192
Expenses$2,611,849
Net Income$323,343
Jump To
Filing Snapshot
Filing Period
Jul 1, 2022 to Jun 30, 2023
Signed
May 13, 2024
Return Version
2022v5.0
Gross Receipts
$3,172,793
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 sparks discovery, joy, and connection among communities throughout the commonwealth with the shared experience of opera.

Balance Sheet Detail
LineBeginningEndChange
Assets
Investments in Publicly Traded Securities$3,915,247$4,372,745▲ $457,498
Land, Buildings, and Equipment, Net$273,018$406,477▲ $133,459
Savings and Temporary Cash Investments$128,025$157,220▲ $29,195
Pledges and Grants Receivable$325,192$137,684▼ $187,508
Prepaid Expenses and Deferred Charges$80,929$68,503▼ $12,426
Inventories for Sale or Use-$1,766-
Total Assets$4,722,411$6,048,772▲ $1,326,361
Other Assets Total$0$904,377▲ $904,377
Liabilities
Other Liabilities$111,362$915,083▲ $803,721
Mortgage Notes Payable Secured by Investment Property$450,000--
Deferred Revenue$121,158$252,326▲ $131,168
Accounts Payable and Accrued Expenses$97,806$42,126▼ $55,680
Total Liabilities$780,326$1,209,535▲ $429,209
Net Assets / Fund Balance
Net Assets With Donor Restrictions$3,756,987$4,524,780▲ $767,793
Net Assets Without Donor Restrictions$185,098$314,457▲ $129,359
Total Net Assets Fund Balance$3,942,085$4,839,237▲ $897,152
Total Liabilities and Net Assets / Fund Balance$4,722,411$6,048,772▲ $1,326,361

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$200,161$134,265$334,426
Buildings$206,316$55,628$261,944
Other Land Buildings$0$16,330$16,330
Other Assets Org$904,377--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2022$3,918,917-▲ $646,975$190,409$4,375,483
2021$4,532,579-▼ $431,141$182,521$3,918,917
2020$3,626,584-▲ $1,052,194$146,199$4,532,579
2019$3,153,411$349,119▲ $238,832$114,778$3,626,584
2018$3,064,957$330,084▼ $71,710$142,945$3,153,411
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
Barbara Lynn JamisonGeneral Director/CEOFT$115,712$18,071$133,783

Highest Paid Contractors

ContractorServicesLocationCompensation
Kentucky Performing ArtsVenue Usage501 WEST MAIN, Louisville, KY 40202$341,240
708 W Magazine Street LLCRent10444 BLUEGRASS PARKWAY, Louisville, KY 40299$140,785
Louisville OrchestraOrchestra9462 BROWNSBORO ROAD PMB 343, Louisville, KY 40241$109,270
Radar Nonprofit SolutionsAccounting2810 N CHURCH ST PMB 19231, Wilmington, DE 19802$107,339
Revenue and Support

Revenue Composition

Contributions and Grants
$2,581,350
Program Service Revenue
$300,236
Investment Income
$75,040
Other Revenue
$-21,434
All Other Contributions
$2,249,006
Change in Net Assets
$323,343

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,935,192
Revenue Not Reported on Financial Statements
$0
Revenue Not Reported on Form 990
$573,809
Total Revenue per Audited Statements
$3,509,001
Total Revenue per Form 990
$2,935,192
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$1,741,222
Salaries, Compensation, and Employee Benefits$870,627
Total Fundraising Expense$204,852
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$391,981$152,647$85,444$630,072
Occupancy$387,073$43,243$7,922$438,238
Travel$144,884$19,856$4,864$169,604
Office Expenses$123,490$37,179$3,128$163,797
Current Officers, Directors, Trustees, and Key Employees$70,328$35,326$35,327$140,981
Fees for Services Other-$120,776$13,275$134,051
Advertising$2,575$65,900$980$69,455
Payroll Taxes$29,106$20,996$6,282$56,384
Depreciation Depletion$27,332-$24,196$51,528
Other Employee Benefits$4,501$29,167$5,907$39,575
Information Technology$4,015$30,414$3,700$38,129
Interest-$33,740-$33,740
Insurance$221$25,248-$25,469
Fees for Service Investment Mgmnt Fees-$24,628-$24,628
Fees for Services Accounting-$24,000-$24,000
Other Expenses$5,514$12,303$1,213$19,030
Conferences and Meetings-$3,625$999$4,624
Pension Plan Contributions-$3,307$308$3,615
Royalties$2,000--$2,000
Total Functional Expenses$1,672,979$734,018$204,852$2,611,849

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$2,611,849
Total Expenses per Audited Statements$2,611,849
Total Expenses per Form 990$2,611,849
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$64,506
Fundraising Gross Income$15,201
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Gala$161,029$15,201$64,506$-49,305
Total Events$161,029$15,201$64,506$-49,305
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Operating Lease Liability$915,083
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
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 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 15

The board reviews compensation for the general director based on comparable salary data and performs external evaluation of all employees

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
2024-05-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Barbara Lynne Jamison
Formed
1952
Legal Domicile
Ky
Voting Board Members
24
Independent Board Members
24
Employees
90
Volunteers
25

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

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 june 30, 2023 or 2022.

Raw XML AppendixShowing 400 of 696 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.

Path#Value
IRS990/AccountantCompileOrReviewInd00
IRS990/AccountsPayableAccrExpnssGrp/BOYAmt097806
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt042126
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0KENTUCKY OPERA SPARKS DISCOVERY, JOY, AND CONNECTION AMONG COMMUNITIES THROUGHOUT THE COMMONWEALTH WITH THE SHARED EXPERIENCE OF OPERA.
IRS990/AdvertisingGrp/FundraisingAmt0980
IRS990/AdvertisingGrp/ManagementAndGeneralAmt065900
IRS990/AdvertisingGrp/ProgramServicesAmt02575
IRS990/AdvertisingGrp/TotalAmt069455
IRS990/AllOtherContributionsAmt02249006
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd01
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0BARBARA LYNNE JAMISON
IRS990/BooksInCareOfDetail/PhoneNum05025844500
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt0708 MAGAZINE STREET
IRS990/BooksInCareOfDetail/USAddress/CityNm0LOUISVILLE
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0KY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd040203
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt04
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/FundraisingAmt035327
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt035326
IRS990/CompCurrentOfcrDirectorsGrp/ProgramServicesAmt070328
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt0140981
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConferencesMeetingsGrp/FundraisingAmt0999
IRS990/ConferencesMeetingsGrp/ManagementAndGeneralAmt03625
IRS990/ConferencesMeetingsGrp/TotalAmt04624
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/ContractorCompensationGrp/CompensationAmt0341240
IRS990/ContractorCompensationGrp/CompensationAmt1140785
IRS990/ContractorCompensationGrp/CompensationAmt2109270
IRS990/ContractorCompensationGrp/CompensationAmt3107339
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt0501 WEST MAIN
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt110444 BLUEGRASS PARKWAY
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt29462 BROWNSBORO ROAD PMB 343
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/AddressLine1Txt32810 N CHURCH ST PMB 19231
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm0LOUISVILLE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm1LOUISVILLE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm2LOUISVILLE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/CityNm3WILMINGTON
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd0KY
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd1KY
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd2KY
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/StateAbbreviationCd3DE
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd040202
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd140299
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd240241
IRS990/ContractorCompensationGrp/ContractorAddress/USAddress/ZIPCd319802
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt0KENTUCKY PERFORMING ARTS
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt1708 W MAGAZINE STREET LLC
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt2LOUISVILLE ORCHESTRA
IRS990/ContractorCompensationGrp/ContractorName/BusinessName/BusinessNameLine1Txt3RADAR NONPROFIT SOLUTIONS
IRS990/ContractorCompensationGrp/ServicesDesc0VENUE USAGE
IRS990/ContractorCompensationGrp/ServicesDesc1RENT
IRS990/ContractorCompensationGrp/ServicesDesc2ORCHESTRA
IRS990/ContractorCompensationGrp/ServicesDesc3ACCOUNTING
IRS990/ContriRptFundraisingEventAmt0145828
IRS990/CostOfGoodsSoldAmt02271
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt02581350
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt075040
IRS990/CYOtherExpensesAmt01741222
IRS990/CYOtherRevenueAmt0-21434
IRS990/CYProgramServiceRevenueAmt0300236
IRS990/CYRevenuesLessExpensesAmt0323343
IRS990/CYSalariesCompEmpBnftPaidAmt0870627
IRS990/CYTotalExpensesAmt02611849
IRS990/CYTotalFundraisingExpenseAmt0204852
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt02935192
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DeferredRevenueGrp/BOYAmt0121158
IRS990/DeferredRevenueGrp/EOYAmt0252326
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/FundraisingAmt024196
IRS990/DepreciationDepletionGrp/ProgramServicesAmt027332
IRS990/DepreciationDepletionGrp/TotalAmt051528
IRS990/Desc0KENTUCKY OPERA PRODUCED ITS FIRST FULL SEASON SINCE THE PANDEMIC SHUTDOWN. AS WITH ALL SHOWS, EACH PRODUCTION WAS SUPPORTED BY PROGRAMMING & COMMUNITY PARTNERSHIPS TO LINK DEEPER SOCIETAL THEMES WITH EACH WORK. THROUGH LA BOHEME, KENTUCKY OPERA AND ITS PARTNERS EXPLORED HOUSING INSTABILITY AND ACCESS TO HEALTH CARE; MARIA DE BUENOS AIRES SPOTLIGHTED HOW TO BETTER SUPPORT OUR IMMIGRANT COMMUNITIES AND CREATE A DEEPER SENSE OF BELONGING AND UPLIFT THEIR VOICES IN CIVIC DIALOGUE & PRACTICE; LA CENERENTOLA INVOLVED OUR LOCAL FOSTER CARE & ADOPTION SYSTEMS TO HIGHLIGHT WHAT WE CAN ALL DO TO SUPPORT THESE CHILDREN & ADULTS WHO CARE FOR THEM.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd01
IRS990/DoingBusinessAsName/BusinessNameLine1Txt0KENTUCKY OPERA
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt03756987
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt04524780
IRS990/DonorRstrOrQuasiEndowmentsInd01
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt090
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt01123438
IRS990/FamilyOrBusinessRlnInd00
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesAccountingGrp/ManagementAndGeneralAmt024000
IRS990/FeesForServicesAccountingGrp/TotalAmt024000
IRS990/FeesForServicesOtherGrp/FundraisingAmt013275
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt0120776
IRS990/FeesForServicesOtherGrp/TotalAmt0134051
IRS990/FeesForSrvcInvstMgmntFeesGrp/ManagementAndGeneralAmt024628
IRS990/FeesForSrvcInvstMgmntFeesGrp/TotalAmt024628
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt04.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt13.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt23.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt32.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt42.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt101.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt111.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt121.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt131.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt141.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt151.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt161.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt171.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt181.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt191.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt201.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt211.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt221.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt231.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt2440.00
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd0X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd1X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd2X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd3X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd4X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd5X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd6X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd7X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd8X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd9X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd10X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd11X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd12X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd13X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd14X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd15X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd16X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd17X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd18X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd19X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd20X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd21X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd22X
IRS990/Form990PartVIISectionAGrp/IndividualTrusteeOrDirectorInd23X
IRS990/Form990PartVIISectionAGrp/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
IRS990/Form990PartVIISectionAGrp/OfficerInd5X
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt00
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt10
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt20
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt30
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt40
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt50
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt60
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt70
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt80
IRS990/Form990PartVIISectionAGrp/OtherCompensationAmt90
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/OtherCompensationAmt2418071
IRS990/Form990PartVIISectionAGrp/PersonNm0MATTHEW E HAMEL
IRS990/Form990PartVIISectionAGrp/PersonNm1THOMAS P O'BRIEN III
IRS990/Form990PartVIISectionAGrp/PersonNm2HENRY H KUEHN
IRS990/Form990PartVIISectionAGrp/PersonNm3STEPHEN D BERGER
IRS990/Form990PartVIISectionAGrp/PersonNm4ERIC D SCOTT
IRS990/Form990PartVIISectionAGrp/PersonNm5CHARLES C BARR MD
IRS990/Form990PartVIISectionAGrp/PersonNm6ANNE-MARIE BRUYNINCKX
IRS990/Form990PartVIISectionAGrp/PersonNm7ROLANDAS T BYRD
IRS990/Form990PartVIISectionAGrp/PersonNm8CHARLES CASH
IRS990/Form990PartVIISectionAGrp/PersonNm9JOHN J DAVIS III
IRS990/Form990PartVIISectionAGrp/PersonNm10TRACY E DAVIS
IRS990/Form990PartVIISectionAGrp/PersonNm11BENJAMIN J EVANS
IRS990/Form990PartVIISectionAGrp/PersonNm12J TODD FLOWERS
IRS990/Form990PartVIISectionAGrp/PersonNm13SPENCER E HARPER III
IRS990/Form990PartVIISectionAGrp/PersonNm14PAULA HARSHAW
IRS990/Form990PartVIISectionAGrp/PersonNm15CARY HEARN
IRS990/Form990PartVIISectionAGrp/PersonNm16THOMAS JAMES III MD
IRS990/Form990PartVIISectionAGrp/PersonNm17JENNIFER KEISLING
IRS990/Form990PartVIISectionAGrp/PersonNm18DANAIL KELISAKIEV
IRS990/Form990PartVIISectionAGrp/PersonNm19KYLEE MARCY
IRS990/Form990PartVIISectionAGrp/PersonNm20VON PURDY
IRS990/Form990PartVIISectionAGrp/PersonNm21ANITA M STREETER
IRS990/Form990PartVIISectionAGrp/PersonNm22ERNEST W WILLIAMS
IRS990/Form990PartVIISectionAGrp/PersonNm23MATTHEW WILLIAMS
IRS990/Form990PartVIISectionAGrp/PersonNm24BARBARA LYNN JAMISON
IRS990/Form990PartVIISectionAGrp/ReportableCompFromOrgAmt00
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/ReportableCompFromOrgAmt24115712
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/TitleTxt0CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt1VICE CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt2IMMEDIATE PAST CHAIR
IRS990/Form990PartVIISectionAGrp/TitleTxt3SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt4TREASURER
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/TitleTxt24GENERAL DIRECTOR/CEO
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr01952
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/FSAuditedInd01
IRS990/FundraisingActivitiesInd01
IRS990/FundraisingAmt0145828
IRS990/FundraisingDirectExpensesAmt064506
IRS990/FundraisingGrossIncomeAmt015201
IRS990/GainOrLossGrp/SecuritiesAmt019585
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt024
IRS990/GovernmentGrantsAmt0186516
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt0190409
IRS990/GrossReceiptsAmt03172793
IRS990/GrossRentsGrp/RealAmt05211
IRS990/GrossSalesOfInventoryAmt02531
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd01
IRS990/IndependentAuditFinclStmtInd01
IRS990/IndependentVotingMemberCnt024
IRS990/IndivRcvdGreaterThan100KCnt01
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt03700
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt030414
IRS990/InformationTechnologyGrp/ProgramServicesAmt04015
IRS990/InformationTechnologyGrp/TotalAmt038129
IRS990/InsuranceGrp/ManagementAndGeneralAmt025248
IRS990/InsuranceGrp/ProgramServicesAmt0221
IRS990/InsuranceGrp/TotalAmt025469
IRS990/InterestGrp/ManagementAndGeneralAmt033740
IRS990/InterestGrp/TotalAmt033740
IRS990/InventoriesForSaleOrUseGrp/EOYAmt01766
IRS990/InvestmentIncomeGrp/ExclusionAmt055455
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt055455
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt03915247
IRS990/InvestmentsPubTradedSecGrp/EOYAmt04372745
IRS990/IRPDocumentCnt0107
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0206223
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0273018
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0406477
IRS990/LandBldgEquipCostOrOtherBssAmt0612700
IRS990/LegalDomicileStateCd0KY
IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt0170824
IRS990/LessRentalExpensesGrp/RealAmt00
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0KENTUCKY OPERA SPARKS DISCOVERY, JOY, AND CONNECTION AMONG COMMUNITIES THROUGHOUT THE COMMONWEALTH WITH THE SHARED EXPERIENCE OF OPERA.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0450000
IRS990/NetAssetsOrFundBalancesBOYAmt03942085
IRS990/NetAssetsOrFundBalancesEOYAmt04839237
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt019585
IRS990/NetGainOrLossInvestmentsGrp/TotalRevenueColumnAmt019585
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-49305
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-49305
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt0260
IRS990/NetIncomeOrLossGrp/TotalRevenueColumnAmt0260
IRS990/NetRentalIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt05211
IRS990/NetRentalIncomeOrLossGrp/TotalRevenueColumnAmt05211
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0573809
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt0185098
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt0314457
IRS990/NoncashContributionsAmt05998
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/FundraisingAmt07922
IRS990/OccupancyGrp/ManagementAndGeneralAmt043243
IRS990/OccupancyGrp/ProgramServicesAmt0387073
IRS990/OccupancyGrp/TotalAmt0438238
IRS990/OfficeExpensesGrp/FundraisingAmt03128
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt037179
IRS990/OfficeExpensesGrp/ProgramServicesAmt0123490
IRS990/OfficeExpensesGrp/TotalAmt0163797
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/BOYAmt00
IRS990/OtherAssetsTotalGrp/EOYAmt0904377
IRS990/OtherChangesInNetAssetsAmt00
IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt05907
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt029167
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt04501
IRS990/OtherEmployeeBenefitsGrp/TotalAmt039575
IRS990/OtherExpensesGrp/Desc0PRODUCTIONS
IRS990/OtherExpensesGrp/Desc1PRINTING AND PUBLICATIO
IRS990/OtherExpensesGrp/Desc2MISCELLANEOUS
IRS990/OtherExpensesGrp/FundraisingAmt02900

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

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