Civic Intelligence

Eugene Opera

990 • Fiscal year 2014 • EIN 93-0679959

Jul 01, 2013 to Jun 30, 2014 • Filed on Feb 16, 2015

1590 Willamette St97401

(541) 912-5267

Siviq Scores

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

Liabilities / Assets

94th percentile

1.17x

Higher debt load relative to assets than 94% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Liabilities / Revenue

73rd percentile

0.20x

Higher debt load relative to revenue than 73% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Net Margin

17th percentile

-14%

Higher net margin than 17% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Source year 2014

Top Officer Pay

Score unavailable

No value available

This filing does not contain officer compensation rows.

Source year 2014

Asset Growth

5th percentile

-33%

Faster asset growth than 5% of similar nonprofits.

2014 filings • 501(c)3 • $500k-$1M nonprofits • Annualized from 2013 to 2014

Revenue Growth

Score unavailable

No value available

No earlier valid filing was available within the previous three public years.

Source year 2014

Assets

Down

$87,539

Down $43,864 (-33%) from 2013

Net Assets

Down

-$15,028

Down $67,929 (-128%) from 2013

Liabilities

Up

$102,567

Up $24,065 (+31%) from 2013

Revenue

$503,078

No earlier filing loaded for comparison.

Expenses

Up

$571,007

Up $66,071 (+13%) from 2013

Net Income

-$67,929

No earlier filing loaded for comparison.

Historical Trend

Balance Sheet Trend

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

$800K$600K$400K$200K$0-$200KAssets 2011: $122,763Liabilities 2011: $63,138Net Assets 2011: $59,6252011Assets 2012: $87,730Liabilities 2012: $91,791Net Assets 2012: -$4,0612012Assets 2013: $131,403Liabilities 2013: $78,502Net Assets 2013: $52,9012013Assets 2014: $87,539Liabilities 2014: $102,567Net Assets 2014: -$15,0282014Assets 2015: $106,401Liabilities 2015: $111,937Net Assets 2015: -$5,5362015Assets 2016: $71,874Liabilities 2016: $147,257Net Assets 2016: -$75,3832016Assets 2017: $85,441Liabilities 2017: $4,570Net Assets 2017: $80,8712017Assets 2018: $200,813Liabilities 2018: $6,695Net Assets 2018: $194,1182018Assets 2019: $228,213Liabilities 2019: $9,063Net Assets 2019: $219,1502019Assets 2020: $322,606Liabilities 2020: $57,799Net Assets 2020: $264,8072020Assets 2021: $605,372Liabilities 2021: $66,150Net Assets 2021: $539,2222021Assets 2022: $551,034Liabilities 2022: $8,350Net Assets 2022: $542,6842022Assets 2023: $516,168Liabilities 2023: $4,926Net Assets 2023: $511,2422023Assets 2024: $308,179Liabilities 2024: $17,268Net Assets 2024: $290,9112024Assets 2025: $235,121Liabilities 2025: $9,868Net Assets 2025: $225,2532025

Highlighted filing

2014

Assets$87,539
Liabilities$102,567
Net Assets-$15,028

Operations Trend

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

$1.0M$500K$0-$500KExpenses 2011: $623,9452011Expenses 2012: $630,2632012Expenses 2013: $504,9362013Revenue 2014: $503,078Expenses 2014: $571,007Net Income 2014: -$67,9292014Revenue 2015: $583,782Expenses 2015: $574,290Net Income 2015: $9,4922015Revenue 2016: $668,569Expenses 2016: $738,416Net Income 2016: -$69,8472016Revenue 2017: $614,738Expenses 2017: $458,484Net Income 2017: $156,2542017Revenue 2018: $602,424Expenses 2018: $489,177Net Income 2018: $113,2472018Revenue 2019: $576,877Expenses 2019: $551,845Net Income 2019: $25,0322019Revenue 2020: $525,285Expenses 2020: $479,628Net Income 2020: $45,6572020Revenue 2021: $604,704Expenses 2021: $330,289Net Income 2021: $274,4152021Revenue 2022: $541,105Expenses 2022: $509,386Net Income 2022: $31,7192022Revenue 2023: $530,267Expenses 2023: $561,709Net Income 2023: -$31,4422023Revenue 2024: $371,632Expenses 2024: $591,963Net Income 2024: -$220,3312024Revenue 2025: $494,800Expenses 2025: $560,458Net Income 2025: -$65,6582025

Highlighted filing

2014

Revenue$503,078
Expenses$571,007
Net Income-$67,929
Jump To
Filing Snapshot
Filing Period
Jul 1, 2013 to Jun 30, 2014
Signed
Feb 16, 2015
Return Version
2013v4.0
Gross Receipts
$525,164
Mission and Program Overview

Mission

To produce operas and educate about opera

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$89,024$72,304▼ $16,720
Cash and Non-Interest-Bearing Accounts$42,269$14,925▼ $27,344
Prepaid Expenses and Deferred Charges$110$310▲ $200
Total Assets$131,403$87,539▼ $43,864
Liabilities
Mortgage Notes Payable Secured by Investment Property$33,567$74,598▲ $41,031
Accounts Payable and Accrued Expenses$42,555$26,544▼ $16,011
Deferred Revenue$2,380$1,425▼ $955
Total Liabilities$78,502$102,567▲ $24,065
Net Assets / Fund Balance
Unrestricted Net Assets$52,901$-15,028▼ $67,929
Total Net Assets Fund Balance$52,901$-15,028▼ $67,929
Total Liabilities and Net Assets / Fund Balance$131,403$87,539▼ $43,864

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$72,304$294,132$366,436
Compensation and Service Providers

Board Members and Trustees

Revenue and Support

Revenue Composition

Contributions and Grants
$245,326
Program Service Revenue
$258,628
Investment Income
$0
Other Revenue
$-876
All Other Contributions
$199,222
Change in Net Assets
$-67,929

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No

Noncash Contributions

Contribution TypeContribution CountReported Amount
Other Non Cash Contri Table1$25,004
Total Noncash Contributions1$25,004

Audited Revenue Reconciliation

Revenue per Audited Statements
$503,078
Total Revenue per Audited Statements
$503,078
Total Revenue per Form 990
$503,078
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$423,706
Salaries, Compensation, and Employee Benefits$147,301
Total Fundraising Expense$26,909
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Fees for Services Other$151,606--$151,606
Other Salaries and Wages$100,118$15,812$15,813$131,743
Occupancy$103,913$1,522-$105,435
Advertising$52,272--$52,272
Travel$26,033$445$445$26,923
Depreciation Depletion$16,720--$16,720
Payroll Taxes$11,741$1,909$1,908$15,558
All Other Expenses$3,953$2,238-$6,191
Fees for Services Accounting-$5,345-$5,345
Office Expenses-$4,545-$4,545
Insurance$2,127$2,030$254$4,411
Interest$3,162--$3,162
Other Expenses$2,710-$8,489$2,710
Information Technology$1,277$1,278-$2,555
Total Functional Expenses$508,974$35,124$26,909$571,007

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$571,007
Total Expenses per Audited Statements$571,007
Total Expenses per Form 990$571,007
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$22,086
Fundraising Gross Income$21,210
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Event 1$67,314$21,210$22,086$-876
Total Events$67,314$21,210$22,086$-876
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
No
Annual disclosure for covered persons
No
Audit committee
Yes
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
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

Cpa prepares form 990. Reviewed by treasurer.

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

The executive vice president, treasurer, president are aware of the conflict of interest policy and would inform the board of potential transactions that would be conflicts and the board would vote on the transactions.

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

General director reviewed by committee and annual salary apporved by board

Form 990, Page 6, Part VI, Line 19

UPON REQUEST

Filing and Contact Details

Filer

EIN
93-0679959
Phone
5419125267

Signing Officer

Name
Mark Reynolds
Title
Treasurer
Phone
5419125267
Signed
2015-02-16

Organization Details

Legal Domicile
Or
Voting Board Members
12
Independent Board Members
12
Employees
47

Preparer

Preparer
Eugene D Emge
Phone
5414852100
Supplemental Narrative

Additional Explanations

Form 990, Part IX, Line 11G

ARTISTIC 151,606 0 0

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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/PYSalariesCompEmpBnftPaidAmt0104849
IRS990/PYTotalExpensesAmt0504936
IRS990/PYTotalRevenueAmt0561898
IRS990/QuidProQuoContributionsInd0true
IRS990/QuidProQuoContriDisclInd0true
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-67929
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990ScheduleA/Form990ScheduleAPartIVGrp/ExplanationTxt0SPECIAL EVENTS 88,485
IRS990ScheduleA/Form990ScheduleAPartIVGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt0245326
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt0287675
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt0247776
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt0180393
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt0189317
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt01150487
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt011
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt0168
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0179
IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt0233980
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearAmt024648
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus1YearAmt022882
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus2YearsAmt028398
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus3YearsAmt022525
IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt014680
IRS990ScheduleA/OtherIncome170Grp/TotalAmt0113133
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.66370
IRS990ScheduleA/PublicSupportPY170Pct00.66960
IRS990ScheduleA/PublicSupportTotal170Amt0843383
IRS990ScheduleA/SubstantialContributorsTotAmt0307104
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt0245326
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt0287675
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt0247776
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt0180393
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt0189317
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt01150487
IRS990ScheduleA/TotalSupportAmt01270677
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/CurrentTaxYearMinus3YearsAmt06878
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt06878
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/ScheduleBRequiredInd0true
IRS990ScheduleD/EquipmentGrp/BookValueAmt072304
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0294132
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0366436
IRS990ScheduleD/ExpensesSubtotalAmt0571007
IRS990ScheduleD/RevenueSubtotalAmt0503078
IRS990ScheduleD/TotalBookValueLandBuildingsAmt072304
IRS990ScheduleD/TotalExpensesPerForm990Amt0571007
IRS990ScheduleD/TotalRevenuePerForm990Amt0503078
IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt0503078
IRS990ScheduleD/TotExpnsEtcAuditedFinclStmtAmt0571007
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContributionsTotAmt046104
IRS990ScheduleG/FundraisingEventInformationGrp/CharitableContriEvent1Amt046104
IRS990ScheduleG/FundraisingEventInformationGrp/DirectExpenseSummaryEventsAmt022086
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsEvent1Amt067314
IRS990ScheduleG/FundraisingEventInformationGrp/GrossReceiptsTotalAmt067314
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueEvent1Amt021210
IRS990ScheduleG/FundraisingEventInformationGrp/GrossRevenueTotalEventsAmt021210
IRS990ScheduleG/FundraisingEventInformationGrp/NameOfEvent1Amt0AUCTION AND OTH
IRS990ScheduleG/FundraisingEventInformationGrp/NetIncomeSummaryAmt0-876
IRS990ScheduleG/FundraisingEventInformationGrp/OthDirectExpnssTotalEventsAmt022086
IRS990ScheduleG/FundraisingEventInformationGrp/OtherDirectExpensesEvent1Amt022086
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/OtherNonCashContriTableGrp/ContributionCnt01
IRS990ScheduleM/OtherNonCashContriTableGrp/NonCashCheckboxInd0X
IRS990ScheduleM/OtherNonCashContriTableGrp/NoncashContributionsRptF990Amt025004
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0CPA PREPARES FORM 990. REVIEWED BY TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE VICE PRESIDENT, TREASURER, PRESIDENT ARE AWARE OF THE CONFLICT OF INTEREST POLICY AND WOULD INFORM THE BOARD OF POTENTIAL TRANSACTIONS THAT WOULD BE CONFLICTS AND THE BOARD WOULD VOTE ON THE TRANSACTIONS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GENERAL DIRECTOR REVIEWED BY COMMITTEE AND ANNUAL SALARY APPORVED BY BOARD
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3UPON REQUEST
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4ARTISTIC 151,606 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 12C
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PART IX, LINE 11G
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/StatesWhereCopyOfReturnIsFldCd0OR
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TempOrPermanentEndowmentsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt0131403
IRS990/TotalAssetsEOYAmt087539
IRS990/TotalAssetsGrp/BOYAmt0131403
IRS990/TotalAssetsGrp/EOYAmt087539
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt0245326
IRS990/TotalEmployeeCnt047
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt026909
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt035124
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt0508974
IRS990/TotalFunctionalExpensesGrp/TotalAmt0571007
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt078502
IRS990/TotalLiabilitiesEOYAmt0102567
IRS990/TotalLiabilitiesGrp/BOYAmt078502
IRS990/TotalLiabilitiesGrp/EOYAmt0102567
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt052901
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0-15028
IRS990/TotalProgramServiceExpensesAmt0508974
IRS990/TotalProgramServiceRevenueAmt0258628
IRS990/TotalRevenueGrp/ExclusionAmt023772
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0233980

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.35$0.10$2.25$4.95$5.60$0.66
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.08$0.17$2.91$3.72$5.92$2.20
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.16$0.05$5.11$5.30$5.62$0.31
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.51$0.08$5.43$5.41$5.09$0.32
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$6.05$0.66$5.39$6.05$3.30$2.74
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$3.23$0.58$2.65$5.25$4.80$0.46
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.28$0.09$2.19$5.77$5.52$0.25
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.01$0.07$1.94$6.02$4.89$1.13
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.85$0.05$0.81$6.15$4.58$1.56
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.72$1.47$0.75$6.69$7.38$0.70
2015Detailed filing. Detailed filing data is available for this year.$1.06$1.12$0.06$5.84$5.74$0.09
2014Detailed filing. Detailed filing data is available for this year.$0.88$1.03$0.15$5.03$5.71$0.68
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.31$0.79$0.53$5.05
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.88$0.92$0.04$6.30
2011XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.23$0.63$0.60$6.24
Peer Organizations

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