2026-08-12T09:58:38+00:00 2025-09-30 440160260 FORVIS MAZARS LLP 211 N BROADWAY SUITE 600 SAINT LOUIS MO 631022733 990 2024-10-01 430821958 OPERA THEATRE OF SAINT LOUIS OPER 3149610171 210 HAZEL AVENUE ST LOUIS MO 63119 ANDREW JORGENSEN GENERAL DIRECTOR 3149610171 2026-08-12 true TROY LINDSEY P01041237 3142315544 2026-08-12 2024 2025-03-06 01:10:19Z ANDREW JORGENSEN 210 HAZEL AVENUE ST LOUIS MO 63119 68078138 false X WWW.OPERA-STL.ORG X 1964 MO OPERA THEATRE'S MISSION IS TO SHAPE A VIBRANT FUTURE FOR OPERA BY CONNECTING, INSPIRING, AND ENTERTAINING OUR COMMUNITIES; TO FOSTER THE NEXT GENERATION; AND TO MAKE OPERA ACCESSIBLE AND INCLUSIVE. 54 54 333 250 13079 0 5688627 17397358 1360575 1232381 3985980 16219874 259400 77464 11294582 34927077 60000 82900 0 0 7608414 8066684 0 0 2115425 6069782 6258922 13738196 14408506 -2443614 20518571 114016792 131146403 1850589 2027915 112166203 129118488 OPERA THEATRE'S MISSION IS TO SHAPE A VIBRANT FUTURE FOR OPERA BY CONNECTING, INSPIRING, AND ENTERTAINING OUR COMMUNITIES THROUGH THE POWER AND BEAUTY OF THE ART FORM; TO FOSTER THE NEXT GENERATION BY EMPOWERING A DIVERSE GROUP OF ARTISTS, ARTISANS, AND ADMINISTRATORS AT THE HIGHEST LEVEL; AND TO MAKE OPERA ACCESSIBLE AND INCLUSIVE THROUGH INNOVATIVE AND COLLABORATIVE STORYTELLING THAT REFLECTS, ENGAGES, AND STRENGTHENS THE ST. LOUIS COMMUNITY AND ATTRACTS NATIONAL AND INTERNATIONAL AUDIENCES. false false 9697805 43500 1445973 THE 2025 FESTIVAL SEASON WAS OTSL'S 50TH, AND INCLUDED FOUR BRAND NEW PRODUCTIONS, INCLUDING STRAUSS'S DIE FLEDERMAUS, DONIZETTI'S DON PASQUALE, BRITTEN'S A MIDSUMMER NIGHTS DREAM, AND THE WORLD PREMIERE OF THIS HOUSE BY COMPOSER RICKY IAN GORDON AND LIBRETTISTS LYNN NOTTAGE AND RUBY AIYO GERBER. IN ADDITION, THE SEASON FEATURED TWO CONCERTS, CENTER STAGE AND OUR SONGS. THE MAIN STAGE PERFORMANCES FEATURED EARLY CAREER SINGERS IN CHORUS, FEATURE, AND PRINCIPAL ROLES ALONGSIDE ESTABLISHED PERFORMERS IN PRODUCTIONS LED BY WORLD RENOWNED CONDUCTORS, STAGE DIRECTORS, AND DESIGNERS. THE ST. LOUIS SYMPHONY ORCHESTRA ACCOMPANIES ALL PERFORMANCES. SETS, PROPS, COSTUMES, AND LIGHTING ARE CREATED LOCALLY BY PROFESSIONAL TECHNICIANS AND CRAFTSPEOPLE. THE 27 PERFORMANCES SAW 14,490 TICKETS SOLD, AND 2,253 GIVEN AWAY AS PART OF THE PHYLLIS' SEATS INITIATIVE TO BRING NEW PEOPLE TO OPERA. ATTENDEES CAME FROM ACROSS THE REGION, COUNTRY, AND GLOBE. 492503 39400 40280 IN FISCAL YEAR 2025 THE EDUCATION AND ENGAGEMENT PROGRAMS REACHED MORE THAN 75,000 STUDENTS IN 312 SCHOOLS ACROSS 42 STATES AND CANADA. PROGRAMS INCLUDED: A DIGITAL STREAMING OPERA PROGRAM IN PRIVATE, PAROCHIAL, AND PUBLIC SCHOOLS ACROSS THE WORLD; DOCENT PRESENTATIONS IN THE COMMUNITY; ARTS INTENSIVE PROGRAMS IN LOCAL SCHOOLS CULMINATING IN STUDENTS CREATING AND PERFORMING THEIR OWN WORLD PREMIERE OPERAS; VOCAL INSTRUCTION AND COACHING FOR HIGH SCHOOLS STUDENTS FROM LOCAL SCHOOLS CULMINATING IN A PUBLIC RECITAL AND SCHOLARSHIP AWARDS; CAMPS FOR MIDDLE AND HIGH SCHOOL AGE STUDENTS; AND TRAILBLAZERS IN OPERA-AN INTERACTIVE LESSON SERIES SPOTLIGHTING GROUNDBREAKING PAST AND PRESENT BLACK OPERA SINGERS AND COMPOSERS. 360722 0 34029 NEW WORKS COLLECTIVE IS A PROGRAM DEDICATED TO EXPAND THE AMERICAN OPERA CANON WITH ORIGINAL, INNOVATIVE PRODUCTIONS THAT AUTHENTICALLY REPRESENT STORIES OF OUR COMMUNITY. THE NEW WORKS COLLECTIVE IS A DYNAMIC GROUP OF ST. LOUIS-BASED ARTISTS, ACTIVISTS, AND EDUCATORS THAT IS TASKED WITH IDENTIFYING AND COMMISSIONING WORKS THAT ARE RELEVANT AND RELATABLE FOR THE BROADER ST. LOUIS REGION. IN 2025 THE COLLECTIVE SELECTED THREE CREATIVE TEAMS FROM A BROAD, NATIONWIDE OPEN CALL. THE CYCLE OF THREE NEW WORKS SELECTED BY THE COLLECTIVE PREMIERED IN FEBRUARY 2025 TO SOLD OUT AUDIENCES AT THE KIRKWOOD PERFORMING ARTS CENTER. THE THREE PREMIERES WERE BLACK COFFEE BY COMPOSER CONCERT BLACK AND LIBRETTIST ALICIA REVE LIKE, FAMILY STYLE BY COMPOSER MEILINA TSUI AND LIBRETTIST MELISA TIEN, AND KANDAKE BY COMPOSER TIM AMUKELE AND LIBRETTIST JARROD LEE. 10551030 true true false false false false false false false true true false false false true false true false false false false false false false true false false false true true false false false false false false false false false false true false false false false false false false false false true 196 0 true 333 true true true false false false false true true false false false false false false X 54 54 true false false false false false false true true false false false true true true true true true true true false false X X ANDREW JORGENSEN 3149610171 210 HAZEL AVENUE ST LOUIS MO 63119 ANN MCFARLAND SULLINS SECRETARY 1.0 0.0 X X 0 0 0 KIM EBERLEIN BOARD CHAIR 1.0 0.0 X X 0 0 0 LELIA J FARR VICE-CHAIRMAN 1.0 0.0 X X 0 0 0 LORI SAMUELS VICE-CHAIR 1.0 0.0 X X 0 0 0 MONT S LEVY TREASURER 1.0 0.0 X X 0 0 0 ADRIENNE DAVIS BOARD MEMBER 1.0 0.0 X 0 0 0 ALLISON W ROBERTS BOARD MEMBER 1.0 0.0 X 0 0 0 ANNEMARIE SCHUMACHER BOARD MEMBER BEG 06/25 1.0 0.0 X 0 0 0 ARNOLD W DONALD BOARD MEMBER 1.0 0.0 X 0 0 0 ASHLEY BUDDE EX-OFFICIO BOARD MEMBER 1.0 0.0 X 0 0 0 BARRY KIRK BOARD MEMBER 1.0 0.0 X 0 0 0 CRYSTAL ALLEN DALLAS BOARD MEMBER 1.0 0.0 X 0 0 0 CYNTHIA J BRINKLEY BOARD MEMBER 1.0 0.0 X 0 0 0 DAVID HAGEE BOARD MEMBER 1.0 0.0 X 0 0 0 DAVID MEINERS MD BOARD MEMBER 1.0 0.0 X 0 0 0 DAVID SEWALL MD BOARD MEMBER 1.0 0.0 X 0 0 0 DR AMBER SIMPSON BOARD MEMBER 1.0 0.0 X 0 0 0 DR DONALD M SUGGS BOARD MEMBER 1.0 0.0 X 0 0 0 DR DWIGHT A MCBRIDE BOARD MEMBER 1.0 0.0 X 0 0 0 DR LANNIS HALL BOARD MEMBER 1.0 0.0 X 0 0 0 DR RICHARD COTE BOARD MEMBER 1.0 0.0 X 0 0 0 EDES GILBERT BOARD MEMBER 1.0 0.0 X 0 0 0 ELLEN RICHTER EX-OFFICIO BOARD MEMBER 1.0 0.0 X 0 0 0 FRANK JACOBS BOARD MEMBER 1.0 0.0 X 0 0 0 FRANKLIN F WALLIS BOARD MEMBER 1.0 0.0 X 0 0 0 GABE ANGIERI BOARD MEMBER 1.0 0.0 X 0 0 0 GINA G HOAGLAND BOARD MEMBER 1.0 0.0 X 0 0 0 J DAVID LEVY JR BOARD MEMBER 1.0 0.0 X 0 0 0 JAMIE CRAFT EX-OFFICIO BOARD MEMBER 1.0 0.0 X 0 0 0 JANE CLARK BOARD MEMBER 1.0 0.0 X 0 0 0 JANICE SEELE EX-OFFICIO BOARD MEMBER 1.0 0.0 X 0 0 0 JIM BERGES PREVIOUS CHAIRMAN 1.0 0.0 X 0 0 0 JOHN H RUSSELL BOARD MEMBER 1.0 0.0 X 0 0 0 JOHN RHEA BOARD MEMBER 1.0 0.0 X 0 0 0 JOSEPH SHEPARD BOARD MEMBER 1.0 0.0 X 0 0 0 KENNETH KRANZBERG BOARD MEMBER 1.0 0.0 X 0 0 0 MABEL L PURKERSON MD BOARD MEMBER 1.0 0.0 X 0 0 0 MARCELA MANJARREZ BOARD MEMBER 1.0 0.0 X 0 0 0 MARIA GUADALUPE TAXMAN BOARD MEMBER 1.0 0.0 X 0 0 0 MARK THRODAHL BOARD MEMBER 1.0 0.0 X 0 0 0 MARY SCHOOLMAN BOARD MEMBER 1.0 0.0 X 0 0 0 MARY SUSMAN BOARD MEMBER 1.0 0.0 X 0 0 0 MRS RONALD A HOLTMAN BOARD MEMBER 1.0 0.0 X 0 0 0 NOMI K NEIDORFF IMMEDIATE PAST CHAIRMAN 1.0 0.0 X 0 0 0 PHOEBE DENT WEIL BOARD MEMBER 1.0 0.0 X 0 0 0 REX SINQUEFIELD BOARD MEMBER 1.0 0.0 X 0 0 0 ROBERT L SCHARFF BOARD MEMBER 1.0 0.0 X 0 0 0 ROBIN WENTWORTH BOARD MEMBER 1.0 0.0 X 0 0 0 SPENCER B BURKE BOARD MEMBER 1.0 0.0 X 0 0 0 STEPHEN L TRAMPE BOARD MEMBER 1.0 0.0 X 0 0 0 TANIA BEASLEY-JOLLY BOARD MEMBER 1.0 0.0 X 0 0 0 THELMA STEWARD BOARD MEMBER 1.0 0.0 X 0 0 0 TIMOTHY WENTWORTH BOARD MEMBER 1.0 0.0 X 0 0 0 WIN REED BOARD MEMBER 1.0 0.0 X 0 0 0 ANDREW JORGENSEN GENERAL DIRECTOR 40.0 0.0 X 282941 0 15310 MICHELLE L MYERS DIRECTOR OF ADMINISTRATION AND FINANCE 40.0 0.0 X 126463 0 15753 NICOLE AMBOS FREBER MANAGING DIRECTOR OF ADVANCEMENT 40.0 0.0 X 198951 0 40310 ANH LE DIRECTOR OF MARKETING & PR 40.0 0.0 X 116492 0 15045 JAMES ROBINSON ARTISTIC DIRECTOR 40.0 0.0 X 129794 0 5676 LINDA SCHULTE DIRECTOR OF DEVELOPMENT 40.0 0.0 X 118467 0 13927 RHONDA HENDERSON CONTROLLER 40.0 0.0 X 110492 0 4542 STEPHEN M RYAN DIRECTOR OF PRODUCTION AND OPERATIONS 40.0 0.0 X 130908 0 38595 1214508 0 149158 9 false true false ST LOUIS SYMPHONY 718 N GRAND BLVD ST LOUIS MO 63103 MUSICIAN SERVICES 1161212 SECURE DATA TECHNOLOGIES INC 1392 FRONTAGE ROAD OFALLON IL 62269 CYBER SECURITY AND IT SERVICES 219019 CES & JUDY'S CATERING FOODWORKS INC 10440 GERMAN BLVD ST LOUIS MO 63131 CATERING AND FOOD/BAR SERVICE 194780 3 950842 372545 16073971 259015 17397358 OPERA PROGRAMS 711110 1232381 1232381 0 0 0 0 1232381 2856150 2856150 52000 54150 16543 14197 35457 39953 75410 75410 46100914 32737068 122 13363846 -122 13363724 13363724 84205 950842 383131 -298926 -298926 OTHER ACTIVITIES 900099 287901 287901 PROGRAM ADVERTISING 541800 13079 13079 0 0 0 0 300980 34927077 1520282 13079 15996358 82900 82900 0 0 772109 83159 281235 407715 6303378 5190516 284228 828634 82351 82021 0 330 504191 429447 23642 51102 404655 318274 24763 61618 38232 38232 100131 100131 117882 117882 580540 293579 125478 161483 738542 505838 115843 116861 261328 28458 157689 75181 267997 120044 64695 83258 424486 424486 538435 248592 117429 172414 813884 769271 29309 15304 74086 33186 17884 23016 322516 77689 185934 58893 165270 66051 49774 49445 ORCHESTRA 1207134 1207134 COSTUMES, SCENERY & PROPS 541229 541229 INSTRUMENTS 34490 34490 ALL OTHER EXPENSES 32740 14666 7903 10171 0 0 0 0 14408506 10551030 1742051 2115425 1180 99825 2825982 7861525 2135804 7558777 466391 238769 0 0 0 0 22935 248230 8942533 5348157 3192341 3594376 104555200 110322146 0 0 816959 1222755 114016792 131146403 145931 330117 1031559 1059166 0 0 673099 638632 1850589 2027915 X 5367343 4771151 106798860 124347337 112166203 129118488 114016792 131146403 X 20518571 -3081702 -484584 X false true true false X 7084623 9701606 7355710 5688627 17397358 47227924 0 0 7084623 9701606 7355710 5688627 17397358 47227924 7285871 39942053 1730814 2236376 2931099 2698340 2962300 12558929 0 0 0 0 0 0 0 59786853 6462764 0.66807 0.40016 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 104093193 6927563 12988386 4528888 119480254 88489202 0 20259553 4655562 104093193 80380207 1471887 10712152 4075044 88489202 96408750 3134995 -15741152 3365316 57070 80380207 76355070 6613734 16536007 3036608 59453 96408750 0.0368 0.9632 0.0 false false 7090897 4598908 2491989 1155241 749249 405992 696395 696395 3594376 FEDERAL INCOME TAXES ANNUITY LIABILITIES 13154 LEASE LIABILITY 625478 638632 31655882 -3081702 -485604 -3567306 35223188 117882 -413993 -296111 34927077 14703597 412973 412973 14290624 117882 0 117882 14408506 SCHEDULE D, PART X, LINE 2 UNCERTAIN TAX POSITIONS MANAGEMENT HAS EVALUATED THEIR INCOME TAX POSITIONS UNDER THE GUIDANCE INCLUDED IN ASC 740. BASED ON THEIR REVIEW, MANAGEMENT HAS NOT IDENTIFIED ANY MATERIAL UNCERTAIN TAX POSITIONS TO BE RECORDED OR DISCLOSED IN THE FINANCIAL STATEMENTS. SCHEDULE D, PART V, LINE 4 INTENDED USES OF ENDOWMENT FUNDS OPERA THEATRE HAS ADOPTED INVESTMENT AND SPENDING POLICIES FOR ENDOWMENT ASSETS THAT ATTEMPT TO PROVIDE A PREDICTABLE STREAM OF FUNDING TO PROGRAMS AND OTHER ITEMS SUPPORTED BY ITS ENDOWMENT WHILE SEEKING TO MAINTAIN THE PURCHASING POWER OF THE ENDOWMENT. ENDOWMENT ASSETS INCLUDE THOSE ASSETS OF DONOR-RESTRICTED ENDOWMENT FUNDS OPERA THEATRE MUST HOLD IN PERPETUITY OR FOR DONOR-SPECIFIED PERIODS, AS WELL AS THOSE OF BOARD DESIGNATED ENDOWMENT FUNDS. SCHEDULE D, PART XI, LINE 2(D) OTHER REVENUES IN AUDITED FINANCIAL STATEMENTS NOT IN FORM 990 UNCOLLECTIBLE PLEDGES - -485604 SCHEDULE D, PART XI, LINE 4(B) OTHER REVENUES IN FORM 990 NOT IN AUDITED FINANCIAL STATEMENTS FUNDRAISING EVENT EXPENSES - -383131 RENTAL EXPENSES - -30740 LOSS ON SALE OF OTHER ASSETS - -122 SCHEDULE D, PART XII, LINE 2(D) OTHER EXPENSES IN AUDITED FINANCIAL STATEMENTS NOT IN FORM 990 FUNDRAISING EVENT EXPENSES - 383131 RENTAL EXPENSES - 30740 LOSS ON SALE OF OTHER ASSETS - 122 CHANGE IN SPLIT INTEREST AGREEMENT - -1020 SPRING GALA 937625 888750 48875 100957 64090 32669 59617 HOLIDAY CELEBRATION 92300 62050 30250 0 50119 7309 20806 3 5122 42 5080 4200 30734 2250 10380 1035047 950842 84205 105157 144943 42228 90803 383131 -298926 true ARTIST-IN-TRAINING SCHOLARSHIPS 35 39400 NAMED PRIZES / AWARDS 23 43500 SCHEDULE I, PART I, LINE 2 PROCEDURES FOR MONITORING USE OF GRANT FUNDS ARTISTS-IN-TRAINING PROGRAM AWARDS COLLEGE SCHOLARSHIPS TO HIGH SCHOOL STUDENTS. THROUGH LOCAL AUDITIONS, HIGH SCHOOL STUDENTS ARE SELECTED TO PARTICIPATE IN WEEKLY COLLEGE-LEVEL VOICE LESSONS AND COACHINGS, PARTICIPATE IN MASTER CLASSES, AND RECITALS. ARTIST IN TRAINING (AIT) GRANTS ARE AWARDED AT THE END OF THE ANNUAL PROGRAM. ALUMNI OF THE AIT PROGRAM ARE ALSO INVITED TO AUDITION FOR AWARDS ANNUALLY. THESE AWARDS ARE PAID OUT UPON SUBMISSION OF RECEIPTS OF EDUCATIONAL EXPENSES. NAMED PRIZES/AWARDS ARE PROVIDED TO PERFORMERS AND PRODUCTION ARTISTS SHOWING EXCEPTIONAL PROMISE TO SUPPORT PROFESSIONAL DEVELOPMENT OPPORTUNITIES FOR THE INDIVIDUALS. X X true true X X X X X false false false false false false false false false ANDREW JORGENSEN GENERAL DIRECTOR 282941 0 0 0 0 0 14002 0 1308 0 298251 0 0 0 NICOLE AMBOS FREBER MANAGING DIRECTOR OF ADVANCEMENT 198951 0 0 0 0 0 10746 0 29564 0 239261 0 0 0 STEPHEN M RYAN DIRECTOR OF PRODUCTION AND OPERATIONS 130908 0 0 0 0 0 7755 0 30840 0 169503 0 0 0 SCHEDULE J, PART I, LINE 1A HOUSING ALLOWANCE OR RESIDENCE FOR PERSONAL USE THE ARTISTIC DIRECTOR IS PROVIDED WITH HOUSING DURING THE ORGANIZATION'S FESTIVAL SEASON. THE BENEFIT IS SEASONAL AND IS NOT INCLUDED IN TAXABLE COMPENSATION. SCHEDULE J, PART I, LINE 1A HEALTH OR SOCIAL CLUB DUES OR INITIATION FEES THE GENERAL DIRECTOR, ANDREW JORGENSEN, IS PROVIDED WITH A MEMBERSHIP TO A LOCAL SOCIAL CLUB. USE IS EXCLUSIVELY FOR BUSINESS PURPOSES. NO HEALTH, FITNESS, OR RECREATIONAL FACILITIES ARE PROVIDED WITH THE MEMBERSHIP. NO PORTION OF THE CLUB DUES IS INCLUDED IN TAXABLE COMPENSATION. 19 259015 MARKET VALUE 0 false true false SCHEDULE M, PART I EXPLANATIONS OF REPORTING METHOD FOR NUMBER OF CONTRIBUTIONS SECURITIES - PUBLICLY TRADED - THE AMOUNTS REPORTED ON COLUMN B ARE THE NUMBER OF CONTRIBUTIONS THE ORGANIZATION RECEIVED DURING THE YEAR. FORM 990, PART VI, LINE 1A MATERIAL DIFFERENCES IN VOTING RIGHTS FROM TIME TO TIME THE BOARD OF DIRECTORS MAY ELECT LIFE MEMBERS IN ACKNOWLEDGEMENT OF OUTSTANDING SERVICE TO THE CORPORATION. THE STATUS OF A LIFE MEMBER IS SUBJECT TO REVIEW BY THE GOVERNANCE AND EXECUTIVE COMMITTEES. LIFE MEMBERS ARE ELIGIBLE TO PARTICIPATE IN ALL ASPECTS OF BOARD MEMBERSHIP, INCLUDING COMMITTEE FUNCTIONS BUT EXCLUDING VOTING ON CORPORATE MATTERS. FORM 990, PART VI, LINE 1A DELEGATE BROAD AUTHORITY TO A COMMITTEE THE EXECUTIVE COMMITTEE SHALL EXERCISE THE POWERS GRANTED IN THESE BYLAWS AND ALL OF THE POWERS OF THE BOARD OF DIRECTORS, OTHER THAN THE POWER TO DELEGATE POWERS OF THE BOARD, WHEN THE BOARD IS NOT IN SESSION. FORM 990, PART VI, LINE 2 FAMILY/BUSINESS RELATIONSHIPS AMONGST INTERESTED PERSONS MONT LEVY, TREASURER, AND J. DAVID LEVY, BOARD MEMBER - FAMILY RELATIONSHIP, TIM WENTWORTH AND ROBIN WENTWORTH, BOARD MEMBERS - FAMILY RELATIONSHIP, KENNETH KRANZBERG AND STEPHEN TRAMPE, BOARD MEMBERS - BUSINESS RELATIONSHIP, NOEMI NEIDORFF, IMMEDIATE PAST CHAIR, AND MARCELA MANJARREZ - BUSINESS RELATIONSHIP FORM 990, PART VI, LINE 11B REVIEW OF FORM 990 BY GOVERNING BODY A PDF OF THE FINAL DRAFT OF THE PUBLIC DISCLOSURE COPY OF THE 990 AND SUPPORTING SCHEDULES WAS PROVIDED TO THE FULL AUDIT COMMITTEE AND TO ALL BOARD MEMBERS FOR REVIEW AND COMMENT FOLLOWING PREPARATION OF THE RETURN BY A PUBLIC ACCOUNTING FIRM AND REVIEW BY MANAGEMENT. FORM 990, PART VI, LINE 12C CONFLICT OF INTEREST POLICY BOARD MEMBERS ARE REQUIRED TO DISCLOSE CONFLICTS OF INTEREST ON THE ANNUAL CONFLICT OF INTEREST QUESTIONNAIRE. THOSE CONFLICTS ARE REVIEWED BY THE DIRECTOR OF ADMINISTRATION WHO ALSO FINALIZES THE MINUTES OF BOARD MEETINGS. NAMES OF THOSE WITH CONFLICTS ARE RECORDED IN THE MINUTES IF THERE IS A VOTE INVOLVING THE RELEVANT CONFLICT. THE MEMBER WITH A CONFLICT IS NOT ALLOWED TO PARTICIPATE IN THE DISCUSSION OF OR THE VOTE ON THE TRANSACTION OR ARRANGEMENT INVOLVING THE POSSIBLE CONFLICT OF INTEREST. FORM 990, PART VI, LINE 15A PROCESS TO ESTABLISH COMPENSATION OF TOP MANAGEMENT OFFICIAL THE GENERAL DIRECTOR'S COMPENSATION IS REVIEWED BY THE HUMAN RESOURCE-COMPENSATION COMMITTEE USING OPERA AMERICA DATA ON SALARIES AND BENEFITS SURVEY AS WELL AS OTHER DATA FOR NOT-FOR-PROFITS. THE COMPENSATION IS APPROVED BY THE EXECUTIVE COMMITTEE AND DOCUMENTATION OF APPROVAL IS MAINTAINED IN THE PERSONNEL FILE. IN ADDITION, THE HUMAN RESOURCES COMMITTEE REVIEWS THE SALARY STRUCTURE OF THE ORGANIZATION ANNUALLY. FORM 990, PART VI, LINE 15B PROCESS TO ESTABLISH COMPENSATION OF OTHER EMPLOYEES HUMAN RESOURCES-COMPENSATION COMMITTEE AND EXECUTIVE COMMITTEE REVIEWS ANNUALLY AND APPROVES. FORM 990, PART VI, LINE 19 REQUIRED DOCUMENTS AVAILABLE TO THE PUBLIC INDEPENDENT AUDITOR'S REPORT AND FINANCIAL STATEMENTS, ANNUAL REPORT, AND FORM 990 ARE AVAILABLE TO THE PUBLIC ON THE COMPANY'S WEBSITE AND MAILED TO DONORS AND INTERESTED PARTIES. THE CONFLICT OF INTEREST POLICY AND BY-LAWS ARE AVAILABLE ON REQUEST. FORM 990, PART XI, LINE 9 OTHER CHANGES IN NET ASSETS OR FUND BALANCES CHANGE IN SPLIT INTEREST AGREEMENT - 1020; UNCOLLECTIBLE PLEDGES - -485604; TOTAL - -484584;