Civic Intelligence

Central City Opera House Association

EIN 84-6002285 • 501(c)3 • Wheat Ridge, CO

Profile

Central City Opera House Association fosters the cultivation of, and encourages and pariticipates in the education and development of persons interested in the Arts and Humanities, particularly the performing arts.

4875 Ward Road 100Wheat Ridge, CO 80033

www.centralcityopera.org

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

77th percentile

0.45x

Higher debt load relative to assets than 77% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

49th percentile

0.15x

Higher debt load relative to revenue than 49% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

25th percentile

-5.6%

Higher net margin than 25% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

71st percentile

$175,760

Higher top officer pay than 71% of similar nonprofits.

Top officer pay equals 2.4% of source-year revenue.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

4th percentile

-27%

Faster asset growth than 4% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

67th percentile

17%

Faster revenue growth than 67% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets77th percentile

Assets

Down

$2,374,013

Down $884,929 (-27%) from 2023

Liabilities

Down

$1,064,957

Down $477,526 (-31%) from 2023

Net Assets

Down

$1,309,056

Down $407,403 (-24%) from 2023

Operations
Liabilities / Revenue49th percentileNet Margin25th percentile

Revenue

Up

$7,288,475

Up $1,050,278 (+17%) from 2023

Expenses

Up

$7,695,878

Up $437,550 (+6.0%) from 2023

Net Income

Up

-$407,403

Up $612,728 (+60%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth4th percentile

Grouped bars show assets, liabilities, and net assets across loaded filings.

$10M$5.0M$0Assets 2010: $3,707,780Liabilities 2010: $1,121,681Net Assets 2010: $2,586,0992010Assets 2011: $8,751,903Liabilities 2011: $0Net Assets 2011: $8,751,9032011Assets 2012: $3,224,173Liabilities 2012: $1,467,815Net Assets 2012: $1,756,3582012Assets 2013: $3,056,340Liabilities 2013: $1,105,101Net Assets 2013: $1,951,2392013Assets 2014: $3,227,142Liabilities 2014: $1,744,014Net Assets 2014: $1,483,1282014Assets 2015: $2,734,666Liabilities 2015: $1,150,544Net Assets 2015: $1,584,1222015Assets 2016: $2,753,377Liabilities 2016: $1,265,263Net Assets 2016: $1,488,1142016Assets 2017: $2,795,507Liabilities 2017: $1,695,489Net Assets 2017: $1,100,0182017Assets 2018: $3,770,787Liabilities 2018: $2,859,561Net Assets 2018: $911,2262018Assets 2019: $3,514,119Liabilities 2019: $1,723,258Net Assets 2019: $1,790,8612019Assets 2020: $4,974,895Liabilities 2020: $1,043,411Net Assets 2020: $3,931,4842020Assets 2021: $4,003,841Liabilities 2021: $309,786Net Assets 2021: $3,694,0552021Assets 2022: $3,618,166Liabilities 2022: $881,576Net Assets 2022: $2,736,5902022Assets 2023: $3,258,942Liabilities 2023: $1,542,483Net Assets 2023: $1,716,4592023Assets 2024: $2,374,013Liabilities 2024: $1,064,957Net Assets 2024: $1,309,0562024

Highlighted filing

2024

Assets$2,374,013
Liabilities$1,064,957
Net Assets$1,309,056
Open 2024 Filing

Operations Trend

Revenue Growth67th percentile

Revenue, expenses, and net income by year, with the latest filing highlighted.

$15M$10M$5.0M$0-$5.0MExpenses 2010: $4,344,0672010Revenue 2011: $153,256Expenses 2011: $542,324Net Income 2011: -$389,0682011Expenses 2012: $5,177,3892012Revenue 2013: $5,851,464Expenses 2013: $5,656,583Net Income 2013: $194,8812013Revenue 2014: $5,062,466Expenses 2014: $5,530,577Net Income 2014: -$468,1112014Revenue 2015: $4,564,134Expenses 2015: $4,463,178Net Income 2015: $100,9562015Revenue 2016: $4,625,008Expenses 2016: $4,721,016Net Income 2016: -$96,0082016Revenue 2017: $4,436,738Expenses 2017: $4,824,834Net Income 2017: -$388,0962017Revenue 2018: $6,700,210Expenses 2018: $6,889,002Net Income 2018: -$188,7922018Revenue 2019: $7,256,420Expenses 2019: $6,376,785Net Income 2019: $879,6352019Revenue 2020: $8,349,950Expenses 2020: $6,209,327Net Income 2020: $2,140,6232020Revenue 2021: $11,954,405Expenses 2021: $12,191,834Net Income 2021: -$237,4292021Revenue 2022: $5,719,247Expenses 2022: $6,676,712Net Income 2022: -$957,4652022Revenue 2023: $6,238,197Expenses 2023: $7,258,328Net Income 2023: -$1,020,1312023Revenue 2024: $7,288,475Expenses 2024: $7,695,878Net Income 2024: -$407,4032024

Highlighted filing

2024

Revenue$7,288,475
Expenses$7,695,878
Net Income-$407,403
Open 2024 Filing

Filings

Most recent year

2024 • Form 990Facts available. Structured filing facts are available, but richer extracted sections are limited.

Open filing
Assets
$2,374,013
Liabilities
$1,064,957
Net assets
$1,309,056
Revenue
$7,288,475
Expenses
$7,695,878
Net income
-$407,403
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.37$1.06$1.31$7.29$7.70$0.41
2023Summary only. Only limited summary data is available for this year.$3.26$1.54$1.72$6.24$7.26$1.02
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.62$0.88$2.74$5.72$6.68$0.96
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$4.00$0.31$3.69$12.0$12.2$0.24
2020Summary only. Only limited summary data is available for this year.$4.97$1.04$3.93$8.35$6.21$2.14
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.51$1.72$1.79$7.26$6.38$0.88
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.77$2.86$0.91$6.70$6.89$0.19
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.80$1.70$1.10$4.44$4.82$0.39
2016Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.75$1.27$1.49$4.63$4.72$0.10
2015Summary only. Only limited summary data is available for this year.$2.73$1.15$1.58$4.56$4.46$0.10
2014Detailed filing. Detailed filing data is available for this year.$3.23$1.74$1.48$5.06$5.53$0.47
2013Detailed filing. Detailed filing data is available for this year.$3.06$1.11$1.95$5.85$5.66$0.19
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.22$1.47$1.76$5.18
2011Summary only. Only limited summary data is available for this year.$8.75$0.00$8.75$0.15$0.54$0.39
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.71$1.12$2.59$4.34
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Aug 7, 2025
Return Version
2024v5.0
Gross Receipts
$7,398,035
Mission and Program Overview

Mission

Central City Opera House Association fosters the cultivation of, and encourages and pariticipates in the education and development of persons interested in the Arts and Humanities, particularly the performing arts.

SEE SCHEDULE O

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,277,604$1,447,298▲ $169,694
Pledges and Grants Receivable$947,432$364,011▼ $583,421
Cash and Non-Interest-Bearing Accounts$285,127$218,061▼ $67,066
Prepaid Expenses and Deferred Charges$135,094$133,907▼ $1,187
Accounts Receivable$10,000--
Savings and Temporary Cash Investments$305,045$1,521▼ $303,524
Total Assets$3,258,942$2,374,013▼ $884,929
Other Assets Total$298,640$209,215▼ $89,425
Liabilities
Other Liabilities$1,169,720$569,085▼ $600,635
Accounts Payable and Accrued Expenses$178,862$269,920▲ $91,058
Deferred Revenue$158,266$209,349▲ $51,083
Mortgage Notes Payable Secured by Investment Property$35,635$16,603▼ $19,032
Total Liabilities$1,542,483$1,064,957▼ $477,526
Net Assets / Fund Balance
Net Assets With Donor Restrictions$1,262,743$736,361▼ $526,382
Net Assets Without Donor Restrictions$453,716$572,695▲ $118,979
Total Net Assets Fund Balance$1,716,459$1,309,056▼ $407,403
Total Liabilities and Net Assets / Fund Balance$3,258,942$2,374,013▼ $884,929

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$1,076,952$7,678,627$8,755,579
Equipment$63,286$681,248$744,534
Other Land Buildings$167,610$3,887$171,497
Land$139,450-$139,450
Other Assets Org$209,215--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$25,302,127$689,474▲ $3,078,397$38,521$27,786,253
2023$23,121,252$318,394▲ $3,166,743$28,787$25,302,127
2022$25,424,927$1,573,974▼ $2,565,571$22,481$23,121,252
2021$16,799,083$7,819,157▲ $1,672,288$45,005$25,424,827
2020$12,751,074$3,395,503▲ $1,493,341$35,061$16,799,083
Compensation and Service Providers
Top Officer Pay71st percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
Scott FinlayCEO & PresidFT$175,000$760$175,760
Scott FinlayCEO & President-$175,000$760$175,760
Margaret WilliamsManaging DirectorFT$144,460$8,194$152,654
Charles CalkinsSr, DirectorFT$129,177$8,195$137,372

Board Members and Trustees

NameTitle
Laura Trask SchneiderCo-chair
Robert Wiegand IiCo-chair
Carole YaleyVice Chair
Ann CollierBoard Member
Anne McgonagleBoard Member
Eli WaldBoard Member
Josua NavarroBoard Member
Karen RitzBoard Member
Kevin KearneyBoard Member
Kristin BenderBoard Member
Linda Fullerton ClarkBoard Member
Lisa HaseldenBoard Member
Louise AtkinsonBoard Member
Margaret BakerBoard Member
Marty ErzingerBoard Member
Melinda CouzensBoard Member
Newell GrantBoard Member
Pamela BansbachBoard Member
Richard a GoozhBoard Member
Sarah WoodsBoard Member
Stacy MchughBoard Member
Heather Kemper MillerPast Co-chai
Roopesh AggarwalPast Co-chai
Christina DinegarSecretary
Susan B RawleyTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$6,254,065
Program Service Revenue
$967,971
Investment Income
$17,554
Other Revenue
$48,885
All Other Contributions
$4,559,279
Change in Net Assets
$-407,403

Audited Revenue Reconciliation

Revenue per Audited Statements
$7,288,475
Total Revenue per Audited Statements
$7,288,475
Total Revenue per Form 990
$7,288,475
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$4,030,588
Other Expenses$2,893,267
Total Fundraising Expense$808,928
Grants and Similar Amounts Paid$688,023
Professional Fundraising Fees$84,000

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,530,502$627,357$175,695$3,333,554
Grants to Domestic Orgs$688,023--$688,023
Fees for Services Other$348,835$145,503$28,750$523,088
Occupancy$316,720$49,502$29,475$395,697
Other Employee Benefits$177,312$67,168$18,156$262,636
Payroll Taxes$181,555$57,107$19,976$258,638
Travel$179,684$26,072$21,381$227,137
Advertising$43,204$154,065$12,506$209,775
All Other Expenses$105,627$64,287$37,816$207,730
Current Officers, Directors, Trustees, and Key Employees-$87,880$87,880$175,760
Depreciation Depletion$165,953$5,034-$170,987
Insurance$105,691$15,718$3,610$125,019
Other Expenses$35,415$25,340$36,041$96,796
Fees for Services Professional Fundraising--$84,000$84,000
Office Expenses$43,687$4,782$4,911$53,380
Information Technology-$52,105$252$52,357
Fees for Services Legal$9,185$27,286-$36,471
Royalties$21,018--$21,018
Interest-$20,504-$20,504
Total Functional Expenses$5,310,374$1,576,576$808,928$7,695,878

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$7,695,878
Total Expenses per Audited Statements$7,695,878
Total Expenses per Form 990$7,695,878
International Activity

Grant and Assistance Recipients

RecipientLocationCategoryPurposeAmount
Cc Opera House Assoc Endowment FundWheat Ridge, CO501c3Endowment Campaign$688,023
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
Yes

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$100,411
Fundraising Gross Income$100,411
Professional Fundraising Fees$84,000

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Opening Night/y$103,550$88,394$31,702$56,692
L'ESPRIT DE NOE$38,240$10,000$10,000$0
Total Events$152,665$100,411$100,411-
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Endowment Fund Loans$300,000
Operating Lease Liability$269,085
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
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
Yes
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

“The form 990 is reviewed by the finance committee in detail and is distributed to the full board for review and comment prior to filing.”

Form 990, Page 6, Part VI, Line 12C

“Board members are required to submit a conflict of interest disclosure statement annually. Transactions resulting in a conflict of interest are reviewed by the board as they arise.”

Form 990, Page 6, Part VI, Line 15A

“The board and the coo/cfo analyzed the salaries of comparable organizations from forms 990, available on guidestar.org, and determined whether executive compensation was within the acceptable range for comparable position in similar organizations. All salaries are reviewed and approved by the board in conjunction with approving the annual budget.”

Form 990, Page 6, Part VI, Line 19

“Governing documents, conflict of interest policy, financial statements and tax return are available upon request.”

Filing and Contact Details

Filer

Filer Name
Central City Opera
EIN
84-6002285
Phone
3032926500
Address
4875 WARD ROAD 100, WHEAT RIDGE, CO 80033

Signing Officer

Name
Scott Finlay
Title
CEO & President
Phone
3032926500
Signed
2025-08-07
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Scott Finlay
Formed
1932
Legal Domicile
Co
Voting Board Members
26
Independent Board Members
26
Employees
249
Volunteers
66

Preparer

Firm
Kundinger Corder & Montoya Pc
Address
475 LINCOLN STREET SUITE 200, DENVER, CO 80203
Preparer
Maria Montoya
Phone
3035345953
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

“To enhance and enrich the lives and communities of those we serve and to provide a welcoming, inclusive environment of beauty and meaning by: -creating exceptional opera and musical theatre -delivering engaging artistic and educational programs to diverse communities throughout the rocky mountain region -celebrating and embracing diversity, equity, inclusion, and accessibility in all facets of the organization -preserving and protecting the historic opera house and other properties entrusted to central city opera -cultivating and supporting emerging opera singers and performing arts professionals through world-class training programs”

Form 990, Page 2, Part III, Line 4D

“Grant to central city opera house endowment fund for endowment campaign. Expenses 688,023 including grants of 688,023 revenue 0”

Form 990, Part XII

“Line 2c - change in financial review process the finance committee meets anually with the outside auditor to review the results of the audit. An executive session without staff present is held at that time. There has ben no change in the process of oversight of the audit from the prior year.”

Financial Statement Notes

Schedule D, Page 2, Part V, Line 4

“The endowment fund consists of investments to be held indefinitely, the income from which is expendable for various programs and operations of central city opera house association.”

Raw XML AppendixShowing 400 of 844 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.

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IRS990/Desc0OPERAS AND OTHER PRODUCTIONS - THESE ACTIVITIES PRODUCE WELL-KNOWN OPERA MASTERPIECES, AS WELL AS INNOVATIVE PRODUCTIONS OF REDISCOVERED TREASURES AND AMERICAN WORKS CAPITALIZING ON THE INTIMACY OF THE CENTRAL CITY OPERA HOUSE AND THE NATURAL SETTING OF THE ROCKY MOUNTAINS. THE SUMMER OPERA FESTIVAL ATTRACTS ACCLAIMED DIRECTORS, CONDUCTORS, AND ARTISTS FROM AROUND THE WORLD. ADDITIONALLY, SHUTTLE AND PARKING WAS PROVIDED FOR PEOPLE TO BE ABLE TO PARK AT THE FESTIVALS OR BE TRANSPORTED BY SPECIFICALLY HIRED BUSSES TO THE FESTIVALS. THE BONFILS-STANTON FOUNDATION ARTISTS TRAINING PROGRAM IS FOR THE PROFESSIONAL DEVELOPMENT OF YOUNG SINGERS.
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