Civic Intelligence

Townsend Opera Players Inc

990 • Fiscal year 2021 • EIN 77-0013155

Jul 01, 2020 to Jun 30, 2021 • Filed on Nov 18, 2021

PO Box 4519Modesto, CA 95353

(209) 523-6426

Siviq Scores

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

Liabilities / Assets

86th percentile

0.35x

Higher debt load relative to assets than 86% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Liabilities / Revenue

78th percentile

0.09x

Higher debt load relative to revenue than 78% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Net Margin

55th percentile

12%

Higher net margin than 55% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Top Officer Pay

97th percentile

$80,000

Higher top officer pay than 97% of similar nonprofits.

Top officer pay equals 18.2% of source-year revenue.

2021 filings • 501(c)3 • <$500k nonprofits • Source year 2021

Asset Growth

94th percentile

210%

Faster asset growth than 94% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Revenue Growth

69th percentile

34%

Faster revenue growth than 69% of similar nonprofits.

2021 filings • 501(c)3 • <$500k nonprofits • Annualized from 2020 to 2021

Assets

Up

$116,315

Up $78,782 (+210%) from 2020

Net Assets

Up

$76,186

Up $57,186 (+301%) from 2020

Liabilities

Up

$40,129

Up $21,596 (+117%) from 2020

Revenue

Up

$439,071

Up $110,255 (+34%) from 2020

Expenses

Down

$384,225

Down $18,397 (-4.6%) from 2020

Net Income

Up

$54,846

Up $128,652 (+174%) from 2020

Historical Trend

Balance Sheet Trend

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

$400K$200K$0-$200KAssets 2011: $386,906Liabilities 2011: $368,362Net Assets 2011: $18,5442011Assets 2012: $295,692Liabilities 2012: $334,584Net Assets 2012: -$38,8922012Assets 2013: $53,272Liabilities 2013: $111,887Net Assets 2013: -$58,6152013Assets 2014: $77,880Liabilities 2014: $95,677Net Assets 2014: -$17,7972014Assets 2015: $23,179Liabilities 2015: $66,562Net Assets 2015: -$43,3832015Assets 2016: $18,632Liabilities 2016: $73,806Net Assets 2016: -$55,1742016Assets 2017: $9,935Liabilities 2017: $55,918Net Assets 2017: -$45,9832017Assets 2018: $55,078Liabilities 2018: $34,701Net Assets 2018: $20,3772018Assets 2019: $126,277Liabilities 2019: $33,471Net Assets 2019: $92,8062019Assets 2020: $37,533Liabilities 2020: $18,533Net Assets 2020: $19,0002020Assets 2021: $116,315Liabilities 2021: $40,129Net Assets 2021: $76,1862021Assets 2022: $38,502Liabilities 2022: $6,571Net Assets 2022: $31,9312022Assets 2023: $199,869Liabilities 2023: $4,142Net Assets 2023: $195,7272023Assets 2024: $84,474Liabilities 2024: $4,821Net Assets 2024: $79,6532024Assets 2025: $127,308Liabilities 2025: $8,258Net Assets 2025: $119,0502025

Highlighted filing

2021

Assets$116,315
Liabilities$40,129
Net Assets$76,186

Operations Trend

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

$1.0M$500K$0-$500KRevenue 2011: $339,502Expenses 2011: $381,806Net Income 2011: -$42,3042011Revenue 2012: $275,922Expenses 2012: $330,989Net Income 2012: -$55,0672012Revenue 2013: $286,445Expenses 2013: $303,203Net Income 2013: -$16,7582013Revenue 2014: $310,211Expenses 2014: $269,572Net Income 2014: $40,6392014Revenue 2015: $333,752Expenses 2015: $356,951Net Income 2015: -$23,1992015Revenue 2016: $285,809Expenses 2016: $297,824Net Income 2016: -$12,0152016Revenue 2017: $185,712Expenses 2017: $171,234Net Income 2017: $14,4782017Revenue 2018: $243,515Expenses 2018: $194,645Net Income 2018: $48,8702018Revenue 2019: $385,223Expenses 2019: $311,808Net Income 2019: $73,4152019Revenue 2020: $328,816Expenses 2020: $402,622Net Income 2020: -$73,8062020Revenue 2021: $439,071Expenses 2021: $384,225Net Income 2021: $54,8462021Revenue 2022: $469,179Expenses 2022: $545,024Net Income 2022: -$75,8452022Revenue 2023: $602,640Expenses 2023: $517,471Net Income 2023: $85,1692023Revenue 2024: $571,606Expenses 2024: $688,656Net Income 2024: -$117,0502024Revenue 2025: $691,809Expenses 2025: $652,646Net Income 2025: $39,1632025

Highlighted filing

2021

Revenue$439,071
Expenses$384,225
Net Income$54,846
Jump To
Filing Snapshot
Filing Period
Jul 1, 2020 to Jun 30, 2021
Signed
Nov 18, 2021
Return Version
2020v4.0
Gross Receipts
$439,071
Mission and Program Overview

Mission

To present the highest quality operatic & musical theater productions to the widest possible audience-to be innovative in the presentations and to provide eduction in the art form

Enriching the quality of life in the Central Valley through opera presentations

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$34,021$97,217▲ $63,196
Land, Buildings, and Equipment, Net-$15,471-
Loans From Officers Directors$14,650--
Prepaid Expenses and Deferred Charges$3,512$3,627▲ $115
Total Assets$37,533$116,315▲ $78,782
Liabilities
Unsecured Notes Loans Payable-$30,894-
Mortgage Notes Payable Secured by Investment Property-$5,512-
Accounts Payable and Accrued Expenses$3,883$3,723▼ $160
Total Liabilities$18,533$40,129▲ $21,596
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$19,000$76,186▲ $57,186
Total Net Assets Fund Balance$19,000$76,186▲ $57,186
Total Liabilities and Net Assets / Fund Balance$37,533$116,315▲ $78,782

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$15,471$56,213-
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Roy StevensGen/art DirectorFT$80,000$80,000
Jewel WhitakerMkting Director-$46,000$46,000

Board Members and Trustees

NameTitle
John MangelosPast President
Freda MottoPresident
A DelgadoDirector
Amelia SchmidtDirector
D KavaschDirector
John PeltierDirector
K OsterhoutDirector
Nancy BreshearDirector
R SaundersDirector
Steven CollinsDirector
Tom SilvaggioDirector
H DeschaneSecretary
Carl BengstonTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$421,174
Program Service Revenue
$13,697
Investment Income
$0
Other Revenue
$4,200
All Other Contributions
$319,174
Change in Net Assets
$54,846
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$227,366
Salaries, Compensation, and Employee Benefits$156,859
Total Fundraising Expense$90,336
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
All Other Expenses$129,672$6,970$40,835$177,477
Current Officers, Directors, Trustees, and Key Employees$56,526$59,425$28,988$144,939
Payroll Taxes$2,384$4,887$4,649$11,920
Advertising--$10,200$10,200
Office Expenses$2,741$2,742$2,671$8,154
Occupancy$2,200$2,200$1,100$5,500
Insurance$3,128$880$880$4,888
Other Expenses$2,496--$2,496
Depreciation Depletion-$1,000$897$1,897
Fees for Services Legal-$472-$472
Interest$115$116$116$347
Total Functional Expenses$215,197$78,692$90,336$384,225
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$14,650--
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
Yes
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
Filing and Contact Details

Filer

Filer Name
Opera Modesto Inc
EIN
77-0013155
Address
PO BOX 4519, MODESTO, CA 95353

Signing Officer

Name
Carl Bengston
Title
Treasurer
Signed
2021-11-18
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Roy Stevens
Formed
1983
Legal Domicile
CA
Voting Board Members
14
Independent Board Members
14
Employees
5
Volunteers
125

Preparer

Firm
Patricia A Gillum CPA
Address
1801 Tully Rd Ste C2, Modesto, CA 95350
Preparer
Patricia Gillum
Phone
2095259211
Supplemental Narrative

Additional Explanations

990 Part III Line 3

Due to the pandemic, live, & face to face programs were curtailed and all programming was filmed and delivered virtually.

990 Policies Line 12C

The board agendas list items for discussion & board members indicate any conflict of interests & then refrain from discussion & voting on those matters.organization has a conflict of interest statement.

990 Policies Line 11A

The 990 is reviewed by the executive directors and other available officers. It is prepared with the assistance of staff. A copy is presented to the board after signature.

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IRS990/MissionDesc0TO PRESENT THE HIGHEST QUALITY OPERATIC & MUSICAL THEATER PRODUCTIONS TO THE WIDEST POSSIBLE AUDIENCE-TO BE INNOVATIVE IN THE PRESENTATIONS AND TO PROVIDE EDUCATION IN THE OPERA ART FORM.
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherExpensesGrp/Desc0ARTISTIC-OTHER
IRS990/OtherExpensesGrp/Desc1THEATER RENTALS
IRS990/OtherExpensesGrp/Desc2CC PROCESSING FEES
IRS990/OtherExpensesGrp/ProgramServicesAmt011835
IRS990/OtherExpensesGrp/ProgramServicesAmt14100
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IRS990/OtherRevenueTotalAmt04200
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt04649
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IRS990/PrincipalOfficerNm0ROY STEVENS
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IRS990/RelatedEntityInd0false
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportProgramRelatedInvstInd0false
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IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
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IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt056213
IRS990ScheduleD/EquipmentGrp/InvestmentCostOrOtherBasisAmt071684
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt015471
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IRS990ScheduleJ/CompBasedOnRevenueOfFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsFlngOrgInd0false
IRS990ScheduleJ/CompBsdNetEarnsRltdOrgsInd0false
IRS990ScheduleJ/CompBsdOnRevRelatedOrgsInd0false
IRS990ScheduleJ/CompensationCommitteeInd0X
IRS990ScheduleJ/EquityBasedCompArrngmInd0false
IRS990ScheduleJ/InitialContractExceptionInd0false
IRS990/ScheduleJRequiredInd0true
IRS990ScheduleJ/SeverancePaymentInd0false
IRS990ScheduleJ/SupplementalNonqualRtrPlanInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd0true
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd0false
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0OPERATING
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IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/PersonNm0JOHN MANGELOS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0DIRECTOR
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd0true
IRS990/ScheduleORequiredInd0false
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DUE TO THE PANDEMIC, LIVE, & FACE TO FACE PROGRAMS WERE CURTAILED AND ALL PROGRAMMING WAS FILMED AND DELIVERED VIRTUALLY.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE BOARD AGENDAS LIST ITEMS FOR DISCUSSION & BOARD MEMBERS INDICATE ANY CONFLICT OF INTERESTS & THEN REFRAIN FROM DISCUSSION & VOTING ON THOSE MATTERS.ORGANIZATION HAS A CONFLICT OF INTEREST STATEMENT.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE 990 IS REVIEWED BY THE EXECUTIVE DIRECTORS AND OTHER AVAILABLE OFFICERS. IT IS PREPARED WITH THE ASSISTANCE OF STAFF. A COPY IS PRESENTED TO THE BOARD AFTER SIGNATURE.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0990 PART III LINE 3
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1990 POLICIES LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2990 POLICIES LINE 11A
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0true
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0CA
IRS990/SubjectToExcsTaxNetInvstIncInd0false
IRS990/SubjToTaxRmnrtnExPrchtPymtInd0false
IRS990/TaxableDistributionsInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt037533
IRS990/TotalAssetsEOYAmt0116315

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.27$0.08$1.19$6.92$6.53$0.39
2024Detailed filing. Detailed filing data is available for this year.$0.84$0.05$0.80$5.72$6.89$1.17
2023Detailed filing. Detailed filing data is available for this year.$2.00$0.04$1.96$6.03$5.17$0.85
2022Detailed filing. Detailed filing data is available for this year.$0.39$0.07$0.32$4.69$5.45$0.76
2021Detailed filing. Detailed filing data is available for this year.$1.16$0.40$0.76$4.39$3.84$0.55
2020Detailed filing. Detailed filing data is available for this year.$0.38$0.19$0.19$3.29$4.03$0.74
2019Detailed filing. Detailed filing data is available for this year.$1.26$0.33$0.93$3.85$3.12$0.73
2018Summary only. Only limited summary data is available for this year.$0.55$0.35$0.20$2.44$1.95$0.49
2017Summary only. Only limited summary data is available for this year.$0.10$0.56$0.46$1.86$1.71$0.14
2016Detailed filing. Detailed filing data is available for this year.$0.19$0.74$0.55$2.86$2.98$0.12
2015Summary only. Only limited summary data is available for this year.$0.23$0.67$0.43$3.34$3.57$0.23
2014Summary only. Only limited summary data is available for this year.$0.78$0.96$0.18$3.10$2.70$0.41
2013Summary only. Only limited summary data is available for this year.$0.53$1.12$0.59$2.86$3.03$0.17
2012Summary only. Only limited summary data is available for this year.$2.96$3.35$0.39$2.76$3.31$0.55
2011Summary only. Only limited summary data is available for this year.$3.87$3.68$0.19$3.40$3.82$0.42