Civic Intelligence

Finger Lakes Opera Inc.

990 • Fiscal year 2022 • EIN 81-4716749

Jan 01, 2022 to Dec 31, 2022 • Filed on Aug 29, 2023

Organization ProfileWWW.FINGERLAKESOPERA.ORG
PO Box 18610Rochester, NY 14618

(585) 576-7774

Siviq Scores

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

Liabilities / Assets

72nd percentile

0.07x

Higher debt load relative to assets than 72% of similar nonprofits.

2022 filings • NTEE A • <$500k nonprofits • Source year 2022

Liabilities / Revenue

60th percentile

0.01x

Higher debt load relative to revenue than 60% of similar nonprofits.

2022 filings • NTEE A • <$500k nonprofits • Source year 2022

Net Margin

21st percentile

-20%

Higher net margin than 21% of similar nonprofits.

2022 filings • NTEE A • <$500k nonprofits • Source year 2022

Top Officer Pay

93rd percentile

$42,000

Higher top officer pay than 93% of similar nonprofits.

Top officer pay equals 13.7% of source-year revenue.

2022 filings • NTEE A • <$500k nonprofits • Source year 2022

Asset Growth

6th percentile

-66%

Faster asset growth than 6% of similar nonprofits.

2022 filings • NTEE A • <$500k nonprofits • Annualized from 2021 to 2022

Revenue Growth

30th percentile

-8.4%

Faster revenue growth than 30% of similar nonprofits.

2022 filings • NTEE A • <$500k nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets72nd percentile

Assets

Down

$48,995

Down $96,879 (-66%) from 2021

Net Assets

Down

$45,484

Down $100,390 (-69%) from 2021

Liabilities

Up

$3,511

Up $3,511 from 2021

Revenue And Expenses
Liabilities / Revenue60th percentileNet Margin21st percentile

Revenue

Down

$307,269

Down $28,250 (-8.4%) from 2021

Expenses

Down

$369,178

Down $11,601 (-3.0%) from 2021

Net Income

Down

-$61,909

Down $16,649 (-37%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth6th percentile

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

$300K$200K$100K$0-$100KAssets 2016: $1,000Liabilities 2016: $02016Assets 2017: $137,871Liabilities 2017: $74,942Net Assets 2017: $62,9292017Assets 2018: $44,200Liabilities 2018: $47,164Net Assets 2018: -$2,9642018Assets 2019: $242,694Liabilities 2019: $60,000Net Assets 2019: $182,6942019Assets 2020: $181,464Liabilities 2020: $0Net Assets 2020: $181,4642020Assets 2021: $145,874Liabilities 2021: $0Net Assets 2021: $145,8742021Assets 2022: $48,995Liabilities 2022: $3,511Net Assets 2022: $45,4842022Assets 2023: $52,036Liabilities 2023: $97,976Net Assets 2023: -$45,9402023Assets 2024: $32,507Liabilities 2024: $121,284Net Assets 2024: -$88,7772024

Highlighted filing

2022

Assets$48,995
Liabilities$3,511
Net Assets$45,484
Open 2022 Filing

Operations Trend

Revenue Growth30th percentile

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

$800K$600K$400K$200K$0-$200KRevenue 2016: $1,000Expenses 2016: $0Net Income 2016: $1,0002016Revenue 2017: $279,325Expenses 2017: $217,396Net Income 2017: $61,9292017Revenue 2018: $210,340Expenses 2018: $276,233Net Income 2018: -$65,8932018Revenue 2019: $486,655Expenses 2019: $300,997Net Income 2019: $185,6582019Revenue 2020: $148,206Expenses 2020: $160,551Net Income 2020: -$12,3452020Revenue 2021: $335,519Expenses 2021: $380,779Net Income 2021: -$45,2602021Revenue 2022: $307,269Expenses 2022: $369,178Net Income 2022: -$61,9092022Revenue 2023: $541,289Expenses 2023: $632,713Net Income 2023: -$91,4242023Revenue 2024: $508,935Expenses 2024: $551,772Net Income 2024: -$42,8372024

Highlighted filing

2022

Revenue$307,269
Expenses$369,178
Net Income-$61,909
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Aug 29, 2023
Return Version
2022v5.0
Gross Receipts
$319,660
Mission and Program Overview

Mission

To create and produce professional opera productions and programs on a not-for-profit basis in the greater rochester & finger lakes areas of new york state. Flo is committed to cultivating, promoting, developing and providing operatic experiences to the finger lakes area encompassing ontario & monroe counties.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$42,295$45,768▲ $3,473
Land, Buildings, and Equipment, Net$0$1,339▲ $1,339
Pledges and Grants Receivable-$674-
Investments in Publicly Traded Securities$103,579$29▼ $103,550
Total Assets$145,874$48,995▼ $96,879
Other Assets Total-$1,185-
Liabilities
Accounts Payable and Accrued Expenses-$3,511-
Total Liabilities$0$3,511▲ $3,511
Net Assets / Fund Balance
Net Assets With Donor Restrictions$92,500$0▼ $92,500
Net Assets Without Donor Restrictions$53,374$45,484▼ $7,890
Total Net Assets Fund Balance$145,874$45,484▼ $100,390
Total Liabilities and Net Assets / Fund Balance$145,874$48,995▼ $96,879

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$1,339$485$1,824
Compensation and Service Providers
Top Officer Pay93rd percentile

Employees

NameTitleFull / Part TimeBaseTotal
Elizabeth LongExecutive DirectorFT$42,000$42,000

Board Members and Trustees

NameTitle
Rose-marie KlipsteinPresident
Suzanne GouvernetVice President
Barbara WalkerBoard Member
Christopher DahlBoard Member
James WalkerBoard Member
Margaret SanchezBoard Member
Marion RobinsonBoard Member
Nancy WilliamsBoard Member
Robert ShapiroBoard Member
Gerard FlorianoEx-officio
Helen ZamboniSecretary
Patricia CareyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$268,493
Program Service Revenue
$42,230
Investment Income
$1,337
Other Revenue
$-4,791
All Other Contributions
$253,293
Change in Net Assets
$-61,909
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$288,207
Salaries, Compensation, and Employee Benefits$80,971
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$130,955$8,826-$139,781
Current Officers, Directors, Trustees, and Key Employees-$44,563-$44,563
Advertising$37,398--$37,398
Other Salaries and Wages$26,500--$26,500
Office Expenses$16,358$1,348-$17,706
Occupancy-$11,000-$11,000
Payroll Taxes-$6,128-$6,128
Travel$5,805--$5,805
Insurance-$4,032-$4,032
Other Employee Benefits-$3,780-$3,780
Other Expenses$22,551$3,175-$3,175
All Other Expenses$1,135--$1,135
Depreciation Depletion-$485-$485
Total Functional Expenses$275,701$93,477$0$369,178
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$12,391
Fundraising Gross Income$7,520
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
Yes
Annual disclosure for covered persons
Yes
Audit committee
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
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 A, Line 2

“Barbara and james walker are married and are both board members.”

Form 990, Part VI, Section B, Line 11B

“A draft copy of form 990 is provided electronically to the board of directors for review and comment prior to filing the return.”

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

“The organization requires board members and officers to disclose conflicts of interest on an annual basis. Any conflicts of interest that are identified are evaluated by the board of directors and evaluated for appropriateness.”

Form 990, Part VI, Section B, Line 15

“The board evaluated and approved the executive and artistic directors' compensation as w-2 employees.”

Form 990, Part VI, Section C, Line 19

“Finger lakes opera does not make its governing documents, conflict of interest policy, or financial statements open to the public.”

Filing and Contact Details

Filer

Filer Name
Finger Lakes Opera
EIN
81-4716749
Phone
5855767774
Address
PO BOX 18610, ROCHESTER, NY 14618

Signing Officer

Name
Patricia Carey
Title
Treasurer
Phone
5855767774
Signed
2023-08-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Patricia Carey
Formed
2016
Legal Domicile
Ny
Voting Board Members
13
Independent Board Members
13
Employees
2
Volunteers
0

Preparer

Firm
Efpr Group Cpas Pllc
Address
100 SOUTH CLINTON AVE SUITE 1500, ROCHESTER, NY 14604
Preparer
Christopher Johnston
Phone
5854278900
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

“Professional fees: program service expenses 0. Management and general expenses 7,067. Fundraising expenses 0. Total expenses 7,067. Payroll fees: program service expenses 0. Management and general expenses 1,759. Fundraising expenses 0. Total expenses 1,759. Contract labor: program service expenses 118,119. Management and general expenses 0. Fundraising expenses 0. Total expenses 118,119. Young artist program: program service expenses 12,836. Management and general expenses 0. Fundraising expenses 0. Total expenses 12,836.”

FORM 990, PART XI, LINE 9:

“Adjustment to restate to accrual basis -33,990.”

FORM 990, PART XII, LINE 1:

“The organization maintains its books and prepares its financial statements on the accrual basis of accounting. Prior to january 1, 2022, the modified cash basis of accounting was used for reporting purposes. Net assets as of that date have been restated to reflect adoption of the accrual basis of accounting.”

Raw XML AppendixShowing 400 of 457 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/AccountantCompileOrReviewInd01
IRS990/AccountsPayableAccrExpnssGrp/EOYAmt03511
IRS990/AcctCompileOrReviewBasisGrp/SeparateBasisFinclStmtInd0X
IRS990/ActivitiesConductedPrtshpInd00
IRS990/ActivityOrMissionDesc0TO CREATE AND PRODUCE PROFESSIONAL OPERA PRODUCTIONS AND PROGRAMS ON A NOT-FOR-PROFIT BASIS IN THE GREATER ROCHESTER & FINGER LAKES AREAS OF NEW YORK STATE. FLO IS COMMITTED TO CULTIVATING, PROMOTING, DEVELOPING AND PROVIDING OPERATIC EXPERIENCES TO THE FINGER LAKES AREA ENCOMPASSING ONTARIO & MONROE COUNTIES.
IRS990/AdvertisingGrp/ProgramServicesAmt037398
IRS990/AdvertisingGrp/TotalAmt037398
IRS990/AllOtherContributionsAmt0253293
IRS990/AllOtherExpensesGrp/ProgramServicesAmt01135
IRS990/AllOtherExpensesGrp/TotalAmt01135
IRS990/AnnualDisclosureCoveredPrsnInd01
IRS990/AuditCommitteeInd00
IRS990/BackupWthldComplianceInd01
IRS990/BooksInCareOfDetail/BusinessName/BusinessNameLine1Txt0PATRICIA CAREY
IRS990/BooksInCareOfDetail/PhoneNum05855767774
IRS990/BooksInCareOfDetail/USAddress/AddressLine1Txt04 FAIRVALE DRIVE
IRS990/BooksInCareOfDetail/USAddress/CityNm0PENFIELD
IRS990/BooksInCareOfDetail/USAddress/StateAbbreviationCd0NY
IRS990/BooksInCareOfDetail/USAddress/ZIPCd014526
IRS990/BusinessRlnWith35CtrlEntInd00
IRS990/BusinessRlnWithFamMemInd00
IRS990/BusinessRlnWithOrgMemInd00
IRS990/CashNonInterestBearingGrp/BOYAmt042295
IRS990/CashNonInterestBearingGrp/EOYAmt045768
IRS990/ChangeToOrgDocumentsInd00
IRS990/CntrctRcvdGreaterThan100KCnt00
IRS990/CollectionsOfArtInd00
IRS990/CompCurrentOfcrDirectorsGrp/ManagementAndGeneralAmt044563
IRS990/CompCurrentOfcrDirectorsGrp/TotalAmt044563
IRS990/CompensationFromOtherSrcsInd00
IRS990/CompensationProcessCEOInd01
IRS990/CompensationProcessOtherInd01
IRS990/ConflictOfInterestPolicyInd01
IRS990/ConservationEasementsInd00
IRS990/ConsolidatedAuditFinclStmtInd00
IRS990/CreditCounselingInd00
IRS990/CYBenefitsPaidToMembersAmt00
IRS990/CYContributionsGrantsAmt0268493
IRS990/CYGrantsAndSimilarPaidAmt00
IRS990/CYInvestmentIncomeAmt01337
IRS990/CYOtherExpensesAmt0288207
IRS990/CYOtherRevenueAmt0-4791
IRS990/CYProgramServiceRevenueAmt042230
IRS990/CYRevenuesLessExpensesAmt0-61909
IRS990/CYSalariesCompEmpBnftPaidAmt080971
IRS990/CYTotalExpensesAmt0369178
IRS990/CYTotalFundraisingExpenseAmt00
IRS990/CYTotalProfFndrsngExpnsAmt00
IRS990/CYTotalRevenueAmt0307269
IRS990/DecisionsSubjectToApprovaInd00
IRS990/DeductibleArtContributionInd00
IRS990/DeductibleNonCashContriInd00
IRS990/DelegationOfMgmtDutiesInd00
IRS990/DepreciationDepletionGrp/ManagementAndGeneralAmt0485
IRS990/DepreciationDepletionGrp/TotalAmt0485
IRS990/Desc0TO CREATE AND PRODUCE PROFESSIONAL OPERA PRODUCTIONS AND PROGRAMS ON A NOT-FOR-PROFIT BASIS IN THE GREATER ROCHESTER & FINGER LAKES AREAS OF NEW YORK STATE. FLO IS COMMITTED TO CULTIVATING, PROMOTING, DEVELOPING AND PROVIDING OPERATIC EXPERIENCES TO THE FINGER LAKES AREA ENCOMPASSING ONTARIO & MONROE COUNTIES.
IRS990/DescribedInSection501c3Ind01
IRS990/DisregardedEntityInd00
IRS990/DocumentRetentionPolicyInd00
IRS990/DonorAdvisedFundInd00
IRS990/DonorRestrictionNetAssetsGrp/BOYAmt092500
IRS990/DonorRestrictionNetAssetsGrp/EOYAmt00
IRS990/DonorRstrOrQuasiEndowmentsInd00
IRS990/ElectionOfBoardMembersInd00
IRS990/EmployeeCnt02
IRS990/EmploymentTaxReturnsFiledInd01
IRS990/EngagedInExcessBenefitTransInd00
IRS990/ExpenseAmt0275701
IRS990/FamilyOrBusinessRlnInd01
IRS990/FederalGrantAuditRequiredInd00
IRS990/FeesForServicesOtherGrp/ManagementAndGeneralAmt08826
IRS990/FeesForServicesOtherGrp/ProgramServicesAmt0130955
IRS990/FeesForServicesOtherGrp/TotalAmt0139781
IRS990/ForeignActivitiesInd00
IRS990/ForeignFinancialAccountInd00
IRS990/ForeignOfficeInd00
IRS990/Form8282PropertyDisposedOfInd00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt04.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt11.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt21.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt31.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt44.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt51.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt61.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt71.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt81.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt91.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt102.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt111.00
IRS990/Form990PartVIISectionAGrp/AverageHoursPerWeekRt1240.00
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/OfficerInd0X
IRS990/Form990PartVIISectionAGrp/OfficerInd1X
IRS990/Form990PartVIISectionAGrp/OfficerInd2X
IRS990/Form990PartVIISectionAGrp/OfficerInd3X
IRS990/Form990PartVIISectionAGrp/OfficerInd4X
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/PersonNm0PATRICIA CAREY
IRS990/Form990PartVIISectionAGrp/PersonNm1CHRISTOPHER DAHL
IRS990/Form990PartVIISectionAGrp/PersonNm2GERARD FLORIANO
IRS990/Form990PartVIISectionAGrp/PersonNm3SUZANNE GOUVERNET
IRS990/Form990PartVIISectionAGrp/PersonNm4ROSE-MARIE KLIPSTEIN
IRS990/Form990PartVIISectionAGrp/PersonNm5MARION ROBINSON
IRS990/Form990PartVIISectionAGrp/PersonNm6MARGARET SANCHEZ
IRS990/Form990PartVIISectionAGrp/PersonNm7JAMES WALKER
IRS990/Form990PartVIISectionAGrp/PersonNm8BARBARA WALKER
IRS990/Form990PartVIISectionAGrp/PersonNm9NANCY WILLIAMS
IRS990/Form990PartVIISectionAGrp/PersonNm10HELEN ZAMBONI
IRS990/Form990PartVIISectionAGrp/PersonNm11ROBERT SHAPIRO
IRS990/Form990PartVIISectionAGrp/PersonNm12ELIZABETH LONG
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/ReportableCompFromOrgAmt1242000
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/TitleTxt0TREASURER
IRS990/Form990PartVIISectionAGrp/TitleTxt1BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt2EX-OFFICIO
IRS990/Form990PartVIISectionAGrp/TitleTxt3VICE PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt4PRESIDENT
IRS990/Form990PartVIISectionAGrp/TitleTxt5BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt6BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt7BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt8BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt9BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt10SECRETARY
IRS990/Form990PartVIISectionAGrp/TitleTxt11BOARD MEMBER
IRS990/Form990PartVIISectionAGrp/TitleTxt12EXECUTIVE DIRECTOR
IRS990/Form990ProvidedToGvrnBodyInd01
IRS990/FormationYr02016
IRS990/FormerOfcrEmployeesListedInd00
IRS990/FSAuditedInd00
IRS990/FundraisingActivitiesInd00
IRS990/FundraisingDirectExpensesAmt012391
IRS990/FundraisingGrossIncomeAmt07520
IRS990/GamingActivitiesInd00
IRS990/GoverningBodyVotingMembersCnt013
IRS990/GovernmentGrantsAmt015200
IRS990/GrantsToIndividualsInd00
IRS990/GrantsToOrganizationsInd00
IRS990/GrantToRelatedPersonInd00
IRS990/GrossReceiptsAmt0319660
IRS990/GroupReturnForAffiliatesInd00
IRS990/IncludeFIN48FootnoteInd00
IRS990/IndependentAuditFinclStmtInd00
IRS990/IndependentVotingMemberCnt013
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd00
IRS990/InfoInScheduleOPartIIIInd0X
IRS990/InfoInScheduleOPartIXInd0X
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InfoInScheduleOPartXIIInd0X
IRS990/InfoInScheduleOPartXIInd0X
IRS990/InsuranceGrp/ManagementAndGeneralAmt04032
IRS990/InsuranceGrp/TotalAmt04032
IRS990/InvestmentIncomeGrp/ExclusionAmt01337
IRS990/InvestmentIncomeGrp/TotalRevenueColumnAmt01337
IRS990/InvestmentInJointVentureInd00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt0103579
IRS990/InvestmentsPubTradedSecGrp/EOYAmt029
IRS990/IRPDocumentCnt036
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt0485
IRS990/LandBldgEquipBasisNetGrp/BOYAmt00
IRS990/LandBldgEquipBasisNetGrp/EOYAmt01339
IRS990/LandBldgEquipCostOrOtherBssAmt01824
IRS990/LegalDomicileStateCd0NY
IRS990/LoanOutstandingInd00
IRS990/LobbyingActivitiesInd00
IRS990/LocalChaptersInd00
IRS990/MaterialDiversionOrMisuseInd00
IRS990/MembersOrStockholdersInd00
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd01
IRS990/MinutesOfGoverningBodyInd01
IRS990/MissionDesc0TO CREATE AND PRODUCE PROFESSIONAL OPERA PRODUCTIONS AND PROGRAMS ON A NOT-FOR-PROFIT BASIS IN THE GREATER ROCHESTER & FINGER LAKES AREAS OF NEW YORK STATE. FLO IS COMMITTED TO CULTIVATING, PROMOTING, DEVELOPING AND PROVIDING OPERATIC EXPERIENCES TO THE FINGER LAKES AREA ENCOMPASSING ONTARIO & MONROE COUNTIES.
IRS990/MoreThan5000KToIndividualsInd00
IRS990/MoreThan5000KToOrgInd00
IRS990/NetAssetsOrFundBalancesBOYAmt0145874
IRS990/NetAssetsOrFundBalancesEOYAmt045484
IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt0-4871
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt0-4871
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt0-4491
IRS990/NoDonorRestrictionNetAssetsGrp/BOYAmt053374
IRS990/NoDonorRestrictionNetAssetsGrp/EOYAmt045484
IRS990/NondeductibleContributionsInd00
IRS990/OccupancyGrp/ManagementAndGeneralAmt011000
IRS990/OccupancyGrp/TotalAmt011000
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt01348
IRS990/OfficeExpensesGrp/ProgramServicesAmt016358
IRS990/OfficeExpensesGrp/TotalAmt017706
IRS990/OfficerMailingAddressInd00
IRS990/OperateHospitalInd00
IRS990/Organization501c3Ind0X
IRS990/OrganizationFollowsFASB117Ind0X
IRS990/OtherAssetsTotalGrp/EOYAmt01185
IRS990/OtherChangesInNetAssetsAmt0-33990
IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt03780
IRS990/OtherEmployeeBenefitsGrp/TotalAmt03780
IRS990/OtherExpensesGrp/Desc0PERFORMANCE & HOUSING R
IRS990/OtherExpensesGrp/Desc1PRODUCTION & TECHNICAL
IRS990/OtherExpensesGrp/Desc2BANK & CREDIT CARD FEES
IRS990/OtherExpensesGrp/Desc3DUES & SUBSCRIPTIONS
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt010140
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt13175
IRS990/OtherExpensesGrp/ProgramServicesAmt034999
IRS990/OtherExpensesGrp/ProgramServicesAmt122551
IRS990/OtherExpensesGrp/TotalAmt034999
IRS990/OtherExpensesGrp/TotalAmt122551
IRS990/OtherExpensesGrp/TotalAmt210140
IRS990/OtherExpensesGrp/TotalAmt33175
IRS990/OtherRevenueMiscGrp/BusinessCd0900099
IRS990/OtherRevenueMiscGrp/Desc0OTHER
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt080
IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt080
IRS990/OtherRevenueTotalAmt080
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt026500
IRS990/OtherSalariesAndWagesGrp/TotalAmt026500
IRS990/PartialLiquidationInd00
IRS990/PayPremiumsPrsnlBnftCntrctInd00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt06128
IRS990/PayrollTaxesGrp/TotalAmt06128
IRS990/PledgesAndGrantsReceivableGrp/EOYAmt0674
IRS990/PoliticalCampaignActyInd00
IRS990/PrincipalOfficerNm0PATRICIA CAREY
IRS990/ProfessionalFundraisingInd00
IRS990/ProgramServiceRevenueGrp/BusinessCd0711130
IRS990/ProgramServiceRevenueGrp/BusinessCd1711130
IRS990/ProgramServiceRevenueGrp/BusinessCd2711130
IRS990/ProgramServiceRevenueGrp/Desc0TICKET SALES
IRS990/ProgramServiceRevenueGrp/Desc1YOUNG ARTIST PROGRAM
IRS990/ProgramServiceRevenueGrp/Desc2PROGRAM ADVERTISING
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt023002
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt112313
IRS990/ProgramServiceRevenueGrp/RelatedOrExemptFuncIncomeAmt26915
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt023002
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt112313
IRS990/ProgramServiceRevenueGrp/TotalRevenueColumnAmt26915
IRS990/ProhibitedTaxShelterTransInd00
IRS990/PYBenefitsPaidToMembersAmt00
IRS990/PYContributionsGrantsAmt0295825
IRS990/PYExcessBenefitTransInd00
IRS990/PYGrantsAndSimilarPaidAmt00
IRS990/PYInvestmentIncomeAmt02431
IRS990/PYOtherExpensesAmt0310907
IRS990/PYOtherRevenueAmt03085
IRS990/PYProgramServiceRevenueAmt034178
IRS990/PYRevenuesLessExpensesAmt0-45260
IRS990/PYSalariesCompEmpBnftPaidAmt069872
IRS990/PYTotalExpensesAmt0380779
IRS990/PYTotalProfFndrsngExpnsAmt00
IRS990/PYTotalRevenueAmt0335519
IRS990/QuidProQuoContributionsInd00
IRS990/RcvFndsToPayPrsnlBnftCntrctInd00
IRS990/ReconcilationRevenueExpnssAmt0-61909
IRS990/RegularMonitoringEnfrcInd01
IRS990/RelatedEntityInd00
IRS990/RelatedOrganizationCtrlEntInd00
IRS990/ReportInvestmentsOtherSecInd00
IRS990/ReportLandBuildingEquipmentInd01
IRS990/ReportOtherAssetsInd00
IRS990/ReportOtherLiabilitiesInd00
IRS990/ReportProgramRelatedInvstInd00
IRS990/RevenueAmt042310
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0268493
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0295825
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0126118
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0323115
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0142345
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01155896
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt01337
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt02431
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt02889
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0331
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0705
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt07693
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0313288
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt080
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt02059
IRS990ScheduleA/OtherIncome170Grp/TotalAmt02139
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.65970
IRS990ScheduleA/PublicSupportPY170Pct00.72150
IRS990ScheduleA/PublicSupportTotal170Amt0769055
IRS990ScheduleA/SubstantialContributorsTotAmt0386841
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0268493
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0295825
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0126118
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0323115
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0142345
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01155896
IRS990ScheduleA/TotalSupportAmt01165728
IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorNum0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine10RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine20RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode0RESTRICTED
IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt0RESTRICTED
IRS990/ScheduleBRequiredInd01
IRS990ScheduleD/EquipmentGrp/BookValueAmt01339
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0485
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt01824
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01339
IRS990/ScheduleJRequiredInd00
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0BARBARA AND JAMES WALKER ARE MARRIED AND ARE BOTH BOARD MEMBERS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1A DRAFT COPY OF FORM 990 IS PROVIDED ELECTRONICALLY TO THE BOARD OF DIRECTORS FOR REVIEW AND COMMENT PRIOR TO FILING THE RETURN.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE ORGANIZATION REQUIRES BOARD MEMBERS AND OFFICERS TO DISCLOSE CONFLICTS OF INTEREST ON AN ANNUAL BASIS. ANY CONFLICTS OF INTEREST THAT ARE IDENTIFIED ARE EVALUATED BY THE BOARD OF DIRECTORS AND EVALUATED FOR APPROPRIATENESS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD EVALUATED AND APPROVED THE EXECUTIVE AND ARTISTIC DIRECTORS' COMPENSATION AS W-2 EMPLOYEES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4FINGER LAKES OPERA DOES NOT MAKE ITS GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, OR FINANCIAL STATEMENTS OPEN TO THE PUBLIC.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5PROFESSIONAL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 7,067. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 7,067. PAYROLL FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1,759. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1,759. CONTRACT LABOR: PROGRAM SERVICE EXPENSES 118,119. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 118,119. YOUNG ARTIST PROGRAM: PROGRAM SERVICE EXPENSES 12,836. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 12,836.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt6ADJUSTMENT TO RESTATE TO ACCRUAL BASIS -33,990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt7THE ORGANIZATION MAINTAINS ITS BOOKS AND PREPARES ITS FINANCIAL STATEMENTS ON THE ACCRUAL BASIS OF ACCOUNTING. PRIOR TO JANUARY 1, 2022, THE MODIFIED CASH BASIS OF ACCOUNTING WAS USED FOR REPORTING PURPOSES. NET ASSETS AS OF THAT DATE HAVE BEEN RESTATED TO REFLECT ADOPTION OF THE ACCRUAL BASIS OF ACCOUNTING.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION B, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART VI, SECTION B, LINE 15
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART VI, SECTION C, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART IX, LINE 11G
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc6FORM 990, PART XI, LINE 9:
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc7FORM 990, PART XII, LINE 1:
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/StatesWhereCopyOfReturnIsFldCd0NY
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt0145874
IRS990/TotalAssetsEOYAmt048995
IRS990/TotalAssetsGrp/BOYAmt0145874
IRS990/TotalAssetsGrp/EOYAmt048995
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalContributionsAmt0268493
IRS990/TotalEmployeeCnt02
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt093477
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0275701
IRS990/TotalFunctionalExpensesGrp/TotalAmt0369178
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt00
IRS990/TotalLiabilitiesEOYAmt03511
IRS990/TotalLiabilitiesGrp/BOYAmt00
IRS990/TotalLiabilitiesGrp/EOYAmt03511
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0145874
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt045484
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt0275701
IRS990/TotalProgramServiceRevenueAmt042230

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$48,995
Liabilities
$3,511
Net assets
$45,484
Revenue
$307,269
Expenses
$369,178
Net income
-$61,909
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.33$1.21$0.89$5.09$5.52$0.43
2023Detailed filing. Detailed filing data is available for this year.$0.52$0.98$0.46$5.41$6.33$0.91
2022Detailed filing. Detailed filing data is available for this year.$0.49$0.04$0.45$3.07$3.69$0.62
2021Detailed filing. Detailed filing data is available for this year.$1.46$0.00$1.46$3.36$3.81$0.45
2020Detailed filing. Detailed filing data is available for this year.$1.81$0.00$1.81$1.48$1.61$0.12
2019Detailed filing. Detailed filing data is available for this year.$2.43$0.60$1.83$4.87$3.01$1.86
2018Summary only. Only limited summary data is available for this year.$0.44$0.47$0.03$2.10$2.76$0.66
2017Summary only. Only limited summary data is available for this year.$1.38$0.75$0.63$2.79$2.17$0.62
2016Summary only. Only limited summary data is available for this year.$0.01$0.00$0.01$0.00$0.01