2024-05-14T10:40:32-05:00 2023-06-30 236410283 ISDANER & COMPANY LLC THREE BALA PLAZA SUITE 501 WEST BALA CYNWYD PA 190043484 990 2022-07-01 616013111 KENTUCKY OPERA ASSOCIATION INC KENT 5025844500 708 MAGAZINE STREET LOUISVILLE KY 40203 BARBARA LYNNE JAMISON GENERAL DIRECTOR AND CEO 5025844500 2024-05-13 1 BARBARA LYNNE JAMISON 999009999 0 EDWARD W DORAN CPA P00841330 6106684200 2024-05-15 2 AAL1 IAL1 2022 2023-04-26 12:10:37Z KENTUCKY OPERA BARBARA LYNNE JAMISON 708 MAGAZINE STREET LOUISVILLE KY 40203 3172793 0 X WWW.KYOPERA.ORG X 1952 KY KENTUCKY OPERA SPARKS DISCOVERY, JOY, AND CONNECTION AMONG COMMUNITIES THROUGHOUT THE COMMONWEALTH WITH THE SHARED EXPERIENCE OF OPERA. 24 24 90 25 0 0 1453048 2581350 177201 300236 430287 75040 -10276 -21434 2050260 2935192 0 0 0 0 828387 870627 0 0 204852 1305234 1741222 2133621 2611849 -83361 323343 4722411 6048772 780326 1209535 3942085 4839237 KENTUCKY OPERA SPARKS DISCOVERY, JOY, AND CONNECTION AMONG COMMUNITIES THROUGHOUT THE COMMONWEALTH WITH THE SHARED EXPERIENCE OF OPERA. 0 0 1123438 300236 KENTUCKY OPERA PRODUCED ITS FIRST FULL SEASON SINCE THE PANDEMIC SHUTDOWN. AS WITH ALL SHOWS, EACH PRODUCTION WAS SUPPORTED BY PROGRAMMING & COMMUNITY PARTNERSHIPS TO LINK DEEPER SOCIETAL THEMES WITH EACH WORK. THROUGH LA BOHEME, KENTUCKY OPERA AND ITS PARTNERS EXPLORED HOUSING INSTABILITY AND ACCESS TO HEALTH CARE; MARIA DE BUENOS AIRES SPOTLIGHTED HOW TO BETTER SUPPORT OUR IMMIGRANT COMMUNITIES AND CREATE A DEEPER SENSE OF BELONGING AND UPLIFT THEIR VOICES IN CIVIC DIALOGUE & PRACTICE; LA CENERENTOLA INVOLVED OUR LOCAL FOSTER CARE & ADOPTION SYSTEMS TO HIGHLIGHT WHAT WE CAN ALL DO TO SUPPORT THESE CHILDREN & ADULTS WHO CARE FOR THEM. 533308 AMPLIFY YOUR VOICE SERIES CELEBRATES THE VOICES OF HISTORICALLY MARGINALIZED COMMUNITIES. KENTUCKY OPERA COMMISSIONED A CYCLE OF 5 CIVIL RIGHTS SONGS. THESE SONGS, WERE PREMIERED TO A SOLD-OUT (FREE) CROWD, WERE PAIRED WITH HISTORICAL CIVIL RIGHTS SONGS SUNG BY PROFESSIONAL SINGERS AND THE VOLUNTEER "JUNETEENTH JUBILEE CHOIR" AS THE KICK OFF EVENT FOR A CITY WIDE, WEEK-LONG JUNETEENTH JUBILEE FESTIVAL. 16233 KENTUCKY OPERA OPENED A NEW CIVIC HOME, THE OPERA CENTER FOR CULTURAL HEALTH, TO THE COMMUNITY IN DECEMBER 2022. THIS BUILDING, SET AT THE EDGE OF LOUISVILLE'S HISTORIC REDLINED NEIGHBORHOODS, IS ACCESSIBLE TO MAJOR BUS LINES AND HIGHWAYS AND SUPPORTS THE LAUNCH OF ROBUST PARTNERSHIPS, PERFORMANCES, AND NEW AND EXPANDED PROGRAMS THAT CONTRIBUTE TO BUILDING A COMPASSIONATE, OPEN-MINDED, AND VIBRANT COMMUNITY. IN ADDITION TO BEING A RESOURCE FOR COMMUNTIY PROGRAMS AND SECOND STAGE FOR ADDITIONAL PERFORMANCES, THIS BUILDING IS ALSO A SHARED RESOURCE FOR OTHER LOCAL NONPROFITS' USE. 1672979 1 1 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 0 0 0 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 107 0 1 90 1 0 0 0 0 0 1 1 0 0 0 0 0 0 X 24 24 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 KY X BARBARA LYNNE JAMISON 5025844500 708 MAGAZINE STREET LOUISVILLE KY 40203 MATTHEW E HAMEL CHAIR 4.00 X X 0 0 0 THOMAS P O'BRIEN III VICE CHAIR 3.00 X X 0 0 0 HENRY H KUEHN IMMEDIATE PAST CHAIR 3.00 X X 0 0 0 STEPHEN D BERGER SECRETARY 2.00 X X 0 0 0 ERIC D SCOTT TREASURER 2.00 X X 0 0 0 CHARLES C BARR MD TRUSTEE 1.00 X 0 0 0 ANNE-MARIE BRUYNINCKX TRUSTEE 1.00 X 0 0 0 ROLANDAS T BYRD TRUSTEE 1.00 X 0 0 0 CHARLES CASH TRUSTEE 1.00 X 0 0 0 JOHN J DAVIS III TRUSTEE 1.00 X 0 0 0 TRACY E DAVIS TRUSTEE 1.00 X 0 0 0 BENJAMIN J EVANS TRUSTEE 1.00 X 0 0 0 J TODD FLOWERS TRUSTEE 1.00 X 0 0 0 SPENCER E HARPER III TRUSTEE 1.00 X 0 0 0 PAULA HARSHAW TRUSTEE 1.00 X 0 0 0 CARY HEARN TRUSTEE 1.00 X 0 0 0 THOMAS JAMES III MD TRUSTEE 1.00 X 0 0 0 JENNIFER KEISLING TRUSTEE 1.00 X 0 0 0 DANAIL KELISAKIEV TRUSTEE 1.00 X 0 0 0 KYLEE MARCY TRUSTEE 1.00 X 0 0 0 VON PURDY TRUSTEE 1.00 X 0 0 0 ANITA M STREETER TRUSTEE 1.00 X 0 0 0 ERNEST W WILLIAMS TRUSTEE 1.00 X 0 0 0 MATTHEW WILLIAMS TRUSTEE 1.00 X 0 0 0 BARBARA LYNN JAMISON GENERAL DIRECTOR/CEO 40.00 X 115712 0 18071 115712 0 18071 1 0 0 0 KENTUCKY PERFORMING ARTS 501 WEST MAIN LOUISVILLE KY 40202 VENUE USAGE 341240 708 W MAGAZINE STREET LLC 10444 BLUEGRASS PARKWAY LOUISVILLE KY 40299 RENT 140785 LOUISVILLE ORCHESTRA 9462 BROWNSBORO ROAD PMB 343 LOUISVILLE KY 40241 ORCHESTRA 109270 RADAR NONPROFIT SOLUTIONS 2810 N CHURCH ST PMB 19231 WILMINGTON DE 19802 ACCOUNTING 107339 4 145828 186516 2249006 5998 2581350 TICKET SALES 711110 274296 274296 TICKET HANDLING FEES 711110 17022 17022 EVENT FEES 711110 8918 8918 300236 55455 55455 5211 0 5211 5211 5211 190409 170824 19585 19585 19585 15201 145828 64506 -49305 -49305 2531 2271 260 260 MISCELLANEOUS INCOME 900099 22400 22400 22400 2935192 328107 0 25735 140981 70328 35326 35327 630072 391981 152647 85444 3615 3307 308 39575 4501 29167 5907 56384 29106 20996 6282 24000 24000 24628 24628 134051 120776 13275 69455 2575 65900 980 163797 123490 37179 3128 38129 4015 30414 3700 2000 2000 438238 387073 43243 7922 169604 144884 19856 4864 4624 3625 999 33740 33740 51528 27332 24196 25469 221 25248 PRODUCTIONS 488676 464149 21627 2900 PRINTING AND PUBLICATIO 54253 15810 30036 8407 MISCELLANEOUS 19030 5514 12303 1213 2611849 1672979 734018 204852 128025 157220 325192 137684 1766 80929 68503 612700 206223 273018 406477 3915247 4372745 0 904377 4722411 6048772 97806 42126 121158 252326 450000 111362 915083 780326 1209535 X 185098 314457 3756987 4524780 3942085 4839237 4722411 6048772 323343 573809 0 X 0 1 X 1 0 X 1194364 1517575 1626319 1453048 2581350 8372656 1194364 1517575 1626319 1453048 2581350 8372656 1903690 6468966 65528 20492 39515 91157 60666 277358 4693 6066 6586 22400 39745 8689759 1237555 0.74440 0.82130 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 3918917 646975 190409 4375483 4532579 -431141 182521 3918917 3626584 1052194 146199 4532579 3153411 349119 238832 114778 3626584 3064957 330084 -71710 142945 26975 3153411 0.43380 0.56620 0 0 261944 55628 206316 334426 134265 200161 16330 16330 0 406477 RIGHT OF USE ASSET, OPERATING LEASE 904377 904377 OPERATING LEASE LIABILITY 915083 915083 X 3509001 573809 573809 2935192 0 2935192 2611849 0 2611849 0 2611849 PART V, LINE 4: THE INTENDED USE OF THE ENDOWMENT IS TO FUND KENTUCKY OPERA'S STRATEGIC ARTISTIC INITIATIVES AND OPERATIONS. PART X, LINE 2: THE COMPANY IS EXEMPT FROM FEDERAL INCOME TAXES UNDER SECTION 501(C)(3) OF THE INTERNAL REVENUE CODE. ASC TOPIC 740 ADDRESSES THE ACCOUNTING FOR THE UNCERTAINTY IN INCOME TAXES AND ESTABLISHES FOR ALL ENTITIES, INCLUDING NOT-FOR-PROFIT ENTITIES SUCH AS THE COMPANY, A MINIMUM THRESHOLD FOR FINANCIAL STATEMENT RECOGNITION OF THE BENEFIT OF POSITIONS TAKEN OR EXPECTED TO BE TAKEN IN FILING TAX RETURNS (INCLUDING WHETHER AN ENTITY IS TAXABLE IN A PARTICULAR JURISDICTION). THE COMPANY RECOGNIZES TAX BENEFITS ONLY IF IT IS MORE LIKELY THAN NOT THAT A TAX POSITION (INCLUDING THE COMPANY'S ASSERTION THAT ITS INCOME IS EXEMPT FROM TAX) WILL BE SUSTAINED UPON EXAMINATION. NO LIABILITY FOR UNCERTAIN TAX POSITIONS WAS RECORDED AS OF JUNE 30, 2023 OR 2022. GALA 161029 145828 15201 64506 161029 145828 15201 64506 64506 -49305 FORM 990, PART VI, SECTION B, LINE 11B THE CHIEF FINANCIAL OFFICER, GENERAL DIRECTOR AND FINANCE COMMITTEE REVIEW FORM 990 AND A FINAL VERSION IS PROVIDED TO THE BOARD OF DIRECTORS BEFORE FINAL SUBMISSION TO THE IRS. FORM 990, PART VI, SECTION B, LINE 12C ANY DIRECTOR, PRINCIPAL OFFICER, OR MEMBER OF A COMMITTEE WITH GOVERNING BOARD DELEGATED POWERS, WHO HAS A DIRECT OR INDIRECT FINANCIAL INTEREST, IS CONSIDERED AN INTERESTED PERSON. HE/SHE SHALL SIGN THE CONFLICT OF INTEREST POLICY ANNUALLY. THE BOARD AND COMMITTEES REGULARLY MONITOR AND ENFORCE COMPLIANCE WITH THE POLICY. IN THE EVENT IT IS NOT ENTIRELY CLEAR THAT A CONFLICT OF INTEREST EXISTS, THE INDIVIDUAL WITH THE POTENTIAL CONFLICT SHALL DISCLOSE THE CIRCUMSTANCES TO THE BOARD PRESIDENT OR HIS/HER DESIGNEE, WHO SHALL DETERMINE WHETHER THERE EXISTS A CONFLICT OF INTEREST THAT IS SUBJECT TO THIS POLICY. THE BOARD PRESIDENT WILL MAKE THE DECISION AS TO WHAT COURSE OF ACTION THE ORGANIZATION AND/OR INDIVIDUALS SHOULD TAKE SO THAT THE BEST INTERESTS OF KENTUCKY OPERA ARE NOT COMPROMISED BY THE PERSONAL INTERESTS OF STAKEHOLDERS IN THE NONPROFIT. FORM 990, PART VI, SECTION B, LINE 15 THE BOARD REVIEWS COMPENSATION FOR THE GENERAL DIRECTOR BASED ON COMPARABLE SALARY DATA AND PERFORMS EXTERNAL EVALUATION OF ALL EMPLOYEES FORM 990, PART VI, SECTION C, LINE 19 GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE MADE AVAILABLE TO THE PUBLIC UPON REQUEST.