Civic Intelligence

Abilene Opera Association Inc.

990 • Fiscal year 2020 • EIN 75-2050292

Jan 01, 2020 to Dec 31, 2020 • Filed on Nov 10, 2021

P O Box 6611Abilene, TX 79608-6611

(325) 673-1040

Siviq Scores

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

Liabilities / Assets

27th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Liabilities / Revenue

27th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Net Margin

80th percentile

31%

Higher net margin than 80% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Top Officer Pay

51st percentile

$0

Higher top officer pay than 51% of similar nonprofits.

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

2020 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2020

Asset Growth

9th percentile

-14%

Faster asset growth than 9% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Revenue Growth

1st percentile

-93%

Faster revenue growth than 1% of similar nonprofits.

2020 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2019 to 2020

Assets

Down

$70,425

Down $11,632 (-14%) from 2019

Net Assets

Up

$70,425

Up $4,679 (+7.1%) from 2019

Liabilities

Down

$0

Down $16,311 (-100%) from 2019

Revenue

Down

$15,329

Down $206,857 (-93%) from 2019

Expenses

Down

$10,650

Down $261,284 (-96%) from 2019

Net Income

Up

$4,679

Up $54,427 (+109%) from 2019

Historical Trend

Balance Sheet Trend

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

$150K$100K$50K$0Assets 2010: $52,343Liabilities 2010: $02010Assets 2011: $49,456Liabilities 2011: $0Net Assets 2011: $49,4562011Assets 2012: $49,044Liabilities 2012: $0Net Assets 2012: $49,0442012Assets 2013: $36,400Liabilities 2013: $19,500Net Assets 2013: $16,9002013Assets 2014: $55,963Liabilities 2014: $0Net Assets 2014: $55,9632014Assets 2015: $43,856Liabilities 2015: $10,000Net Assets 2015: $33,8562015Assets 2016: $68,623Liabilities 2016: $0Net Assets 2016: $68,6232016Assets 2017: $96,079Liabilities 2017: $3,044Net Assets 2017: $93,0352017Assets 2018: $119,433Liabilities 2018: $1,628Net Assets 2018: $117,8052018Assets 2019: $82,057Liabilities 2019: $16,311Net Assets 2019: $65,7462019Assets 2020: $70,425Liabilities 2020: $0Net Assets 2020: $70,4252020Assets 2021: $79,749Liabilities 2021: $0Net Assets 2021: $79,7492021Assets 2022: $117,945Liabilities 2022: $2,100Net Assets 2022: $115,8452022Assets 2023: $120,734Liabilities 2023: $70Net Assets 2023: $120,6642023Assets 2024: $126,517Liabilities 2024: $0Net Assets 2024: $126,5172024

Highlighted filing

2020

Assets$70,425
Liabilities$0
Net Assets$70,425

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2010: $42,077Expenses 2010: $9,642Net Income 2010: $32,4352010Revenue 2011: $83,848Expenses 2011: $86,735Net Income 2011: -$2,8872011Revenue 2012: $102,325Expenses 2012: $102,737Net Income 2012: -$4122012Revenue 2013: $63,089Expenses 2013: $95,233Net Income 2013: -$32,1442013Revenue 2014: $46,380Expenses 2014: $7,317Net Income 2014: $39,0632014Revenue 2015: $83,585Expenses 2015: $105,692Net Income 2015: -$22,1072015Revenue 2016: $73,549Expenses 2016: $37,728Net Income 2016: $35,8212016Revenue 2017: $62,963Expenses 2017: $33,852Net Income 2017: $29,1112017Revenue 2018: $84,202Expenses 2018: $57,773Net Income 2018: $26,4292018Revenue 2019: $222,186Expenses 2019: $271,934Net Income 2019: -$49,7482019Revenue 2020: $15,329Expenses 2020: $10,650Net Income 2020: $4,6792020Revenue 2021: $29,213Expenses 2021: $19,889Net Income 2021: $9,3242021Revenue 2022: $98,471Expenses 2022: $60,324Net Income 2022: $38,1472022Revenue 2023: $77,111Expenses 2023: $72,271Net Income 2023: $4,8402023Revenue 2024: $14,488Expenses 2024: $8,635Net Income 2024: $5,8532024

Highlighted filing

2020

Revenue$15,329
Expenses$10,650
Net Income$4,679
Jump To
Filing Snapshot
Filing Period
Jan 1, 2020 to Dec 31, 2020
Signed
Nov 10, 2021
Return Version
2020v4.0
Gross Receipts
$985,715
Mission and Program Overview

Mission

The organization produces an opera or other musical production every year or every other year, and offers related Master Classes and other educational opportunities for elementary school through college.

Promotes opera in West Texas by producing an annual or biannual opera or other musical production, as well as master classes and other educational presentations.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$77,799$67,044▼ $10,755
Land, Buildings, and Equipment, Net$4,258$3,381▼ $877
Total Assets$82,057$70,425▼ $11,632
Liabilities
Unsecured Notes Loans Payable$14,000--
Other Liabilities$2,311--
Total Liabilities$16,311$0▼ $16,311
Net Assets / Fund Balance
Net Assets With Donor Restrictions$65,346$60,744▼ $4,602
Net Assets Without Donor Restrictions$400$9,681▲ $9,281
Total Net Assets Fund Balance$65,746$70,425▲ $4,679
Total Liabilities and Net Assets / Fund Balance$82,057$70,425▼ $11,632

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$3,381$2,757$6,138
Compensation and Service Providers

Board Members and Trustees

NameTitle
Arlieta JonesPresident
Anna BrazzelDirector
Brenda KrickDirector
Jo JordanDirector
Tanya RobertsDirector
Jane GuitarProducer
Robert PartinSecretary
Annabel HouseTreasurer
Debbie JonesVice Pres
Revenue and Support

Revenue Composition

Contributions and Grants
$11,734
Program Service Revenue
$0
Investment Income
$0
Other Revenue
$3,595
All Other Contributions
$11,734
Change in Net Assets
$4,679
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$10,650
Total Fundraising Expense$1,325
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Expenses$5,388$1,094-$5,388
Advertising--$1,325$1,325
Insurance$1,105--$1,105
Depreciation Depletion$877--$877
Interest-$209-$209
Office Expenses-$75-$75
Total Functional Expenses$7,370$1,955$1,325$10,650
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
Yes
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Gaming Gross Income$973,981
Gaming Direct Expenses$970,386
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
None-
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
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
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Part VI, Line 11B

The president and the treasurer review the Form 990 before filing.

Part VI, Line 19

Governing documents and financial statements are available upon request.

Filing and Contact Details

Filer

Filer Name
Abilene Opera Association
EIN
75-2050292
Address
P O Box 6611, Abilene, TX 79608-6611

Signing Officer

Name
Arlieta Jones
Title
President
Signed
2021-11-10
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Arlieta Jones
Formed
1985
Legal Domicile
TX
Voting Board Members
9
Independent Board Members
8
Employees
0
Volunteers
25

Preparer

Firm
Borden Duffel PC
Address
226 South Leggett Dr, Abilene, TX 79605
Preparer
Annabel House CPA
Phone
3256731040
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt02379113
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/EquipmentGrp/BookValueAmt03381
IRS990ScheduleD/EquipmentGrp/DepreciationAmt02757
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt06138
IRS990ScheduleD/InclEscrowCustodialAcctLiabInd0false
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0None
IRS990ScheduleD/TotalBookValueLandBuildingsAmt03381
IRS990ScheduleG/CharitableDistributionRqrInd0true
IRS990ScheduleG/CntrctWith3rdPrtyForGameRevInd0false
IRS990ScheduleG/DistributedAmt010698
IRS990ScheduleG/GamingInformationGrp/CashPrizesBingoAmt0320520
IRS990ScheduleG/GamingInformationGrp/CashPrizesPullTabsAmt0493802
IRS990ScheduleG/GamingInformationGrp/CashPrizesTotalGamingAmt0814322
IRS990ScheduleG/GamingInformationGrp/DirectExpenseSummaryGamingAmt0970386
IRS990ScheduleG/GamingInformationGrp/GrossRevenueBingoAmt0309295
IRS990ScheduleG/GamingInformationGrp/GrossRevenuePullTabsAmt0664686
IRS990ScheduleG/GamingInformationGrp/GrossRevenueTotalGamingAmt0973981
IRS990ScheduleG/GamingInformationGrp/NetGamingIncomeSummaryAmt03595
IRS990ScheduleG/GamingInformationGrp/OthDirectExpnssTotalGamingAmt0122334
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesBingoAmt019360
IRS990ScheduleG/GamingInformationGrp/OtherDirectExpensesPullTabsAmt0102974
IRS990ScheduleG/GamingInformationGrp/RentFacilityCostsPullTabsAmt033730
IRS990ScheduleG/GamingInformationGrp/RentFcltyCostsTotalGamingAmt033730
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborBingoInd0false
IRS990ScheduleG/GamingInformationGrp/VolunteerLaborPullTabsInd0false
IRS990ScheduleG/GamingManagerCompensationAmt015231
IRS990ScheduleG/GamingManagerIsEmployeeInd0X
IRS990ScheduleG/GamingManagerPersonNm0Debbie Rodriguez Raymond Martinez
IRS990ScheduleG/GamingManagerServicesProvTxt0Bingo Hall Managers
IRS990ScheduleG/GamingOtherFacilityPct01.00000
IRS990ScheduleG/GamingWithNonmembersInd0true
IRS990ScheduleG/IndividualWithBooksNm0Rebecca Stevenson
IRS990ScheduleG/LicensedInd0true
IRS990ScheduleG/LicenseSuspendedEtcInd0false
IRS990ScheduleG/MemberOfOtherEntityInd0true
IRS990ScheduleG/PersonsWithBooksUSAddress/AddressLine1Txt05509 Bagby Avenue
IRS990ScheduleG/PersonsWithBooksUSAddress/CityNm0Waco
IRS990ScheduleG/PersonsWithBooksUSAddress/StateAbbreviationCd0TX
IRS990ScheduleG/PersonsWithBooksUSAddress/ZIPCd076702
IRS990ScheduleG/StatesWhereGamingConductedCd0TX
IRS990ScheduleG/SupplementalInformationDetail/ExplanationTxt0Ms. Rodriguez and Mr. Martinez are employed by the Ambler Bingo Unit, of which Abilene Opera Association is a member, and not by the Abilene Opera Association.
IRS990ScheduleG/SupplementalInformationDetail/FormAndLineReferenceDesc0Line 16
IRS990/ScheduleJRequiredInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0The president and the treasurer review the Form 990 before filing.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1Governing documents and financial statements are available upon request.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Part VI, Line 11b
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Part VI, Line 19
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt082057
IRS990/TotalAssetsEOYAmt070425
IRS990/TotalAssetsGrp/BOYAmt082057
IRS990/TotalAssetsGrp/EOYAmt070425
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt011734
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt01325
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt01955
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt07370
IRS990/TotalFunctionalExpensesGrp/TotalAmt010650
IRS990/TotalGrossUBIAmt03595
IRS990/TotalLiabilitiesBOYAmt016311
IRS990/TotalLiabilitiesEOYAmt00
IRS990/TotalLiabilitiesGrp/BOYAmt016311
IRS990/TotalLiabilitiesGrp/EOYAmt00
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt065746
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt070425
IRS990/TotalProgramServiceExpensesAmt07370
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt015329
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt03595
IRS990/TotalVolunteersCnt025
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt082057
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt070425
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0true
IRS990/UnsecuredNotesLoansPayableGrp/BOYAmt014000
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O Box 6611
IRS990/USAddress/CityNm0Abilene
IRS990/USAddress/StateAbbreviationCd0TX
IRS990/USAddress/ZIPCd079608
IRS990/VotingMembersGoverningBodyCnt09
IRS990/VotingMembersIndependentCnt08
IRS990/WebsiteAddressTxt0www.abileneopera.org
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02022-09-23 18:48:47Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0Arlieta Jones
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0President
ReturnHeader/BusinessOfficerGrp/SignatureDt02021-11-10
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0Abilene Opera Association
ReturnHeader/Filer/BusinessNameControlTxt0ABIL
ReturnHeader/Filer/EIN0752050292
ReturnHeader/Filer/USAddress/AddressLine1Txt0P O Box 6611
ReturnHeader/Filer/USAddress/CityNm0Abilene
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TX
ReturnHeader/Filer/USAddress/ZIPCd0796086611
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0752570775
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Borden Duffel PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0226 South Leggett Dr
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Abilene
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd079605
ReturnHeader/PreparerPersonGrp/PhoneNum03256731040
ReturnHeader/PreparerPersonGrp/PreparationDt02021-11-10
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Annabel House CPA
ReturnHeader/ReturnTs02021-11-13T10:40:23-06:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0Arlieta F
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonLastNm0Jones
ReturnHeader/TaxPeriodBeginDt02020-01-01

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.$1.27$0.00$1.27$0.14$0.09$0.06
2023Detailed filing. Detailed filing data is available for this year.$1.21$0.00$1.21$0.77$0.72$0.05
2022Detailed filing. Detailed filing data is available for this year.$1.18$0.02$1.16$0.98$0.60$0.38
2021Detailed filing. Detailed filing data is available for this year.$0.80$0.00$0.80$0.29$0.20$0.09
2020Detailed filing. Detailed filing data is available for this year.$0.70$0.00$0.70$0.15$0.11$0.05
2019Detailed filing. Detailed filing data is available for this year.$0.82$0.16$0.66$2.22$2.72$0.50
2018Detailed filing. Detailed filing data is available for this year.$1.19$0.02$1.18$0.84$0.58$0.26
2017Summary only. Only limited summary data is available for this year.$0.96$0.03$0.93$0.63$0.34$0.29
2016Detailed filing. Detailed filing data is available for this year.$0.69$0.00$0.69$0.74$0.38$0.36
2015Summary only. Only limited summary data is available for this year.$0.44$0.10$0.34$0.84$1.06$0.22
2014Summary only. Only limited summary data is available for this year.$0.56$0.00$0.56$0.46$0.07$0.39
2013Detailed filing. Detailed filing data is available for this year.$0.36$0.20$0.17$0.63$0.95$0.32
2012Summary only. Only limited summary data is available for this year.$0.49$0.00$0.49$1.02$1.03$0.00
2011Summary only. Only limited summary data is available for this year.$0.49$0.00$0.49$0.84$0.87$0.03
2010Summary only. Only limited summary data is available for this year.$0.52$0.00$0.42$0.10$0.32