Liabilities / Assets
97th percentile
Higher debt load relative to assets than 97% of similar nonprofits.
Siviq Scores
Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.
2.39x
Liabilities / Revenue
94th percentile
Higher debt load relative to revenue than 94% of similar nonprofits.
Net Margin
61st percentile
Higher net margin than 61% of similar nonprofits.
Top Officer Pay
88th percentile
Higher top officer pay than 88% of similar nonprofits.
Top officer pay equals 59.4% of source-year revenue.
Asset Growth
34th percentile
Faster asset growth than 34% of similar nonprofits.
Revenue Growth
19th percentile
Faster revenue growth than 19% of similar nonprofits.
Balance Sheet
Assets
Down$15,412
Down $1,352 (-8.1%) from 2022
Net Assets
Up-$21,397
Up $124 (+0.6%) from 2022
Liabilities
Down$36,809
Down $1,476 (-3.9%) from 2022
Revenue And Expenses
Revenue
Down$50,539
Down $22,073 (-30%) from 2022
Expenses
Down$45,834
Down $54,839 (-54%) from 2022
Net Income
Up$4,705
Up $32,766 (+117%) from 2022
Historical Trend
Jump To
Filing Snapshot
- Filing Period
- Aug 1, 2022 to Jul 31, 2023
- Signed
- Nov 5, 2024
- Return Version
- 2022v5.0
- Gross Receipts
- $50,539
Mission and Program Overview
Mission
Education
Little opera is on a mission to build a vibrant creative community through the creation and performance of original opera that transcends differences and transforms the lives of children, families, and artists.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| AFTERSCHOOL OPERA CREATION PROGRAM SERVING STUDENTS IN GRADES K-8. DURING THE COVID-19 PANDEMIC, WE SHIFTED TO VIRTUAL CLASSES AND PERFORMANCE ACTIVITIES VIA ZOOM. | $0 | $37,327 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| FRANCES LEE | Executive Director | PT | $30,000 | - | $30,000 |
| ELIZABETH MCGEE | President | - | $0 | - | - |
| JOYCE OHGI | Secretary | - | $0 | - | - |
| ELIZA M FOX | Treasurer | - | $0 | - | - |
| JONAS WRIGHT | Vice President | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Little Opera
- EIN
- 81-4363604
- Phone
- 4156909823
- Address
- 1278 16TH AVENUE, SAN FRANCISCO, CA 94122
Signing Officer
- Name
- Frances Lee
- Title
- Executive Director
- Phone
- 4156909823
- Signed
- 2024-11-05
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Trimnerbeckham Pllc
- Address
- 1750 TYSONS BLVD SUITE 1500, MCLEAN, VA 22102
- Preparer
- David Trimner
- Phone
- 7036631756
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 8 - Other Revenue
“Description: other income. Amount: 4.”
Form 990-ez, Part I, Line 16 - Other Expenses
“Description: payroll processing fees. Amount: 1,176. Description: 401k administration fee. Amount: 597. Description: meetings. Amount: 28. Description: insurance. Amount: 862. Description: taxes and licenses. Amount: 165. Description: office expenses. Amount: 1,097. Total to form 990-ez, line 16: 3,925.”
Form 990-ez, Part I, Line 20 - Other Changes in Net Assets
“Description: increase in 401(k) benefits payable. Amount: -4,581.”
Form 990-ez, Part II, Line 26 - Other Liabilities
“Description: accounts payables. Beg. Of year amount: 985. End of year amount: 309. Description: eidl loan payable. Beg. Of year amount: 37,300. End of year amount: 36,500.”
Raw XML Appendix170 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 |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | FRANCES LEE |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4156909823 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 1278 16TH AVENUE |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | SAN FRANCISCO |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | CA |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 94112 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 16764 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 15412 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 49532 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 4705 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 12482 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 16764 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 15412 |
| IRS990EZ/GrossReceiptsAmt | 0 | 50539 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -21521 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -21397 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -21521 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -21397 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 2614 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 0.50 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 12.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 30000 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | ELIZABETH MCGEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | JOYCE OHGI |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | ELIZA M FOX |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | JONAS WRIGHT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | FRANCES LEE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | SECRETARY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | VICE PRESIDENT |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | EXECUTIVE DIRECTOR |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | -4581 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 3925 |
| IRS990EZ/OtherRevenueTotalAmt | 0 | 4 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | LITTLE OPERA IS ON A MISSION TO BUILD A VIBRANT CREATIVE COMMUNITY THROUGH THE CREATION AND PERFORMANCE OF ORIGINAL OPERA THAT TRANSCENDS DIFFERENCES AND TRANSFORMS THE LIVES OF CHILDREN, FAMILIES, AND ARTISTS. |
| IRS990EZ/PrintingPublicationsPostageAmt | 0 | 32 |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 1003 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | AFTERSCHOOL OPERA CREATION PROGRAM SERVING STUDENTS IN GRADES K-8. DURING THE COVID-19 PANDEMIC, WE SHIFTED TO VIRTUAL CLASSES AND PERFORMANCE ACTIVITIES VIA ZOOM. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 37327 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 26781 |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | CA |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 38285 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 36809 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 45834 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 37327 |
| IRS990EZ/TotalRevenueAmt | 0 | 50539 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.LITTLEOPERA.ORG |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 49532 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 39000 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 68754 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 55522 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 47043 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 259851 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 1 |
| IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt | 0 | 122072 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt | 0 | 4 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 1 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 5 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.92480 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 251369 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 8482 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 49532 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 39000 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 68754 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 55522 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 47043 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 259851 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 271801 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus1YearAmt | 0 | 11944 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 11944 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | DESCRIPTION: OTHER INCOME. AMOUNT: 4. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | DESCRIPTION: PAYROLL PROCESSING FEES. AMOUNT: 1,176. DESCRIPTION: 401K ADMINISTRATION FEE. AMOUNT: 597. DESCRIPTION: MEETINGS. AMOUNT: 28. DESCRIPTION: INSURANCE. AMOUNT: 862. DESCRIPTION: TAXES AND LICENSES. AMOUNT: 165. DESCRIPTION: OFFICE EXPENSES. AMOUNT: 1,097. TOTAL TO FORM 990-EZ, LINE 16: 3,925. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | DESCRIPTION: INCREASE IN 401(K) BENEFITS PAYABLE. AMOUNT: -4,581. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | DESCRIPTION: ACCOUNTS PAYABLES. BEG. OF YEAR AMOUNT: 985. END OF YEAR AMOUNT: 309. DESCRIPTION: EIDL LOAN PAYABLE. BEG. OF YEAR AMOUNT: 37,300. END OF YEAR AMOUNT: 36,500. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES |
| ReturnHeader/BuildTS | 0 | 2024-10-15 13:58:12Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | FRANCES LEE |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | EXECUTIVE DIRECTOR |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 4156909823 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2024-11-05 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | LITTLE OPERA |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | LITT |
| ReturnHeader/Filer/EIN | 0 | 814363604 |
| ReturnHeader/Filer/PhoneNum | 0 | 4156909823 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 1278 16TH AVENUE |
| ReturnHeader/Filer/USAddress/CityNm | 0 | SAN FRANCISCO |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | CA |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 94122 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 0 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 842953567 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | TRIMNERBECKHAM PLLC |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1750 TYSONS BLVD SUITE 1500 |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | MCLEAN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | VA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 22102 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 7036631756 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | DAVID TRIMNER |
| ReturnHeader/ReturnTs | 0 | 2024-11-05T10:13:43-06:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2022-08-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2023-07-31 |
| ReturnHeader/TaxYr | 0 | 2022 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.
Filings
Displayed year
2023 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $15,412
- Liabilities
- $36,809
- Net assets
- -$21,397
- Revenue
- $50,539
- Expenses
- $45,834
- Net income
- $4,705