Nonprofit · EIN 94-6084831
MEROLA OPERA PROGRAM
Tax-exempt · SAN FRANCISCO, CA 94102
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| September 30, 2025 | 990 | $9,515,179 | $3,961,616 | $5,553,563 | $48,999,645 | $62,156 | $48,937,489 |
| September 30, 2024 | 990 | $7,832,495 | $3,997,886 | $3,834,609 | $45,576,945 | $212,750 | $45,364,195 |
| September 30, 2023 | 990 | $5,285,149 | $3,756,624 | $1,528,525 | $39,312,804 | $302,607 | $39,010,197 |
Financial details: 990 for the year ended September 30, 2025
Revenue
- Contributions, gifts and grants
- $1,704,203
- of which government grants
- $96,080
- Program service revenue
- $167,776
- Investment income
- $7,708,874
- Net gain from sales of assets
- $6,446,045
- Net income from fundraising events
- -$65,674
- Other revenue
- -$65,674
Expenses
- Grants and similar amounts paid
- $154,523
- Compensation of officers, directors and key employees
- $392,481
- Other salaries and wages
- $350,829
- Salaries, compensation and benefits (total)
- $819,363
- Professional fundraising fees
- $0
- Legal fees
- $8,404
- Accounting fees
- $140,547
- Occupancy
- $247,323
- Travel
- $77,367
- Depreciation
- $15,461
- Program services (functional)
- $2,597,224
- Management and general (functional)
- $919,761
- Fundraising (functional)
- $444,631
Balance sheet and other
- Total assets, start of year
- $45,576,945
- Total assets, end of year
- $48,999,645
- Total liabilities, end of year
- $62,156
- Net assets, end of year
- $48,937,489
- Land, buildings and equipment
- $30,585
- Publicly traded securities
- $15,619,479
- Net assets without donor restrictions
- $25,601,828
- Net assets with donor restrictions
- $23,335,661
- Gross receipts
- $62,884,128
- Employees
- 12
- Volunteers
- 60
- Year formed
- 1957
- State of legal domicile
- CA
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended September 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Mark Shattuck | Dir of Finance Officer | 35 | $171,264 | $23,204 |
| Sean Waugh | Exec Director Officer | 35 | $129,161 | $8,537 |
| Jean Kellogg | Exec Director Officer | 35 | $54,912 | $3,485 |
| Barbara Bruser Clark | Chair Trustee or director, Officer | 10 | $0 | $0 |
| Patrick Wilken | Vice Chairman Trustee or director, Officer | 5 | $0 | $0 |
| Dr James Cross | President Trustee or director, Officer | 10 | $0 | $0 |
| Ruth Uchimura | Vice President Trustee or director, Officer | 5 | $0 | $0 |
| Beatrice Gomory | Vice President Trustee or director, Officer | 5 | $0 | $0 |
| Carol Weitz | Secretary Trustee or director, Officer | 10 | $0 | $0 |
| Stephen Zilles | Treasurer Trustee or director, Officer | 10 | $0 | $0 |
| Robert Beadle | Director Trustee or director | 2 | $0 | $0 |
| Adam Arthur Bier | Director Trustee or director | 2 | $0 | $0 |
| Jennifer Brahm | Director Trustee or director | 2 | $0 | $0 |
| Carlyn Clause | Director Trustee or director | 2 | $0 | $0 |
| Michael Colbruno | Director Trustee or director | 2 | $0 | $0 |
20 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| The Hon Marie Collins | Director Trustee or director | 2 | $0 |
| George Crow | Director Trustee or director | 2 | $0 |
| Jeanne Dorward | Director Trustee or director | 2 | $0 |
| James Busterud | Director Trustee or director | 2 | $0 |
| John Garfinkle | Director Trustee or director | 2 | $0 |
| Mary Henderson | Director Trustee or director | 2 | $0 |
| Sylvia Lindsey | Director Trustee or director | 2 | $0 |
| Zarana Udani | Director Trustee or director | 2 | $0 |
| Greer Hopkins | Director Trustee or director | 2 | $0 |
| Dr Myron Marx | Director Trustee or director | 2 | $0 |
| Donald McGee | Director Trustee or director | 2 | $0 |
| Robert Mison | Director Trustee or director | 2 | $0 |
| Carlos Penikis | Director Trustee or director | 2 | $0 |
| Dr Pamela Zell Rigg | Director Trustee or director | 2 | $0 |
| Dr David D Stein | Director Trustee or director | 2 | $0 |
| Camille Chan | Director Trustee or director | 2 | $0 |
| Aaron Fan | Director Trustee or director | 2 | $0 |
| Carol Weitz | Director Trustee or director | 2 | $0 |
| Susan York | Director Trustee or director | 2 | $0 |
| Dennis Zhang | Director Trustee or director | 2 | $0 |
990 for the year ended September 30, 2024: 35 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Jean Kellogg | Exec Director Officer | 35 | $166,340 | $18,300 |
| Mark Shattuck | Dir of Finance Officer | 35 | $134,033 | $23,217 |
| Nancy Petrisko | Dir of Advancement | 35 | $139,388 | $8,233 |
| Sean Waugh | Exec Director Officer | 35 | $26,535 | $0 |
| Patrick Wilken | Chairman Trustee or director, Officer | 10 | $0 | $0 |
| Jayne C Davis | Vice Chairman Trustee or director, Officer | 5 | $0 | $0 |
| Dr James Cross | President Trustee or director, Officer | 10 | $0 | $0 |
| Ruth Uchimura | Vice President Trustee or director, Officer | 5 | $0 | $0 |
| Beatrice Gomory | Vice President Trustee or director, Officer | 5 | $0 | $0 |
| Jeanne Dorward | Secretary Trustee or director, Officer | 10 | $0 | $0 |
| Stephen Zilles | Treasurer Trustee or director, Officer | 10 | $0 | $0 |
| Robert Beadle | Director Trustee or director | 2 | $0 | $0 |
| Adam Arthur Bier | Director Trustee or director | 2 | $0 | $0 |
| Jennifer Brahm | Director Trustee or director | 2 | $0 | $0 |
| Carlyn Clause | Director Trustee or director | 2 | $0 | $0 |
| Michael Colbruno | Director Trustee or director | 2 | $0 | $0 |
| The Hon Marie Collins | Director Trustee or director | 2 | $0 | $0 |
| George Crow | Director Trustee or director | 2 | $0 | $0 |
| Michael Darnaud | Director Trustee or director | 2 | $0 | $0 |
| James Busterud | Director Trustee or director | 2 | $0 | $0 |
| Barbara Bruser Clark | Director Trustee or director | 2 | $0 | $0 |
| Mary Henderson | Director Trustee or director | 2 | $0 | $0 |
| Sylvia Lindsey | Director Trustee or director | 2 | $0 | $0 |
| Lindsay MacDermid | Director Trustee or director | 2 | $0 | $0 |
| Dr Myron Marx | Director Trustee or director | 2 | $0 | $0 |
| Donald McGee | Director Trustee or director | 2 | $0 | $0 |
| Robert Mison | Director Trustee or director | 2 | $0 | $0 |
| Carlos Penikis | Director Trustee or director | 2 | $0 | $0 |
| Dr Pamela Zell Rigg | Director Trustee or director | 2 | $0 | $0 |
| Dr David D Stein | Director Trustee or director | 2 | $0 | $0 |
| Camille Chan | Director Trustee or director | 2 | $0 | $0 |
| Aaron Fan | Director Trustee or director | 2 | $0 | $0 |
| Carol Weitz | Director Trustee or director | 2 | $0 | $0 |
| Susan York | Director Trustee or director | 2 | $0 | $0 |
| Dennis Zhang | Director Trustee or director | 2 | $0 | $0 |
990 for the year ended September 30, 2023: 37 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Jean Kellogg | Exec Director Officer | 35 | $166,340 | $27,130 |
| Nancy Petrisko | Dir of Advancement | 35 | $139,388 | $17,853 |
| Mark Shattuck | Dir of Finance Officer | 35 | $134,033 | $22,384 |
| Patrick Wilken | Chairman Trustee or director, Officer | 10 | $0 | $0 |
| Jayne Davis | Vice Chairman Trustee or director, Officer | 5 | $0 | $0 |
| Barbara Bruser Clark | President Trustee or director, Officer | 10 | $0 | $0 |
| Ruth Uchimura | Vice President Trustee or director, Officer | 5 | $0 | $0 |
| Christopher Wiseman | Vice President Trustee or director, Officer | 5 | $0 | $0 |
| Dr James Cross | Vice President Trustee or director, Officer | 5 | $0 | $0 |
| Jeanne Dorward | Secretary Trustee or director, Officer | 5 | $0 | $0 |
| Robert B Jacoby | Treasurer Trustee or director, Officer | 5 | $0 | $0 |
| Robert Beadle | Director Trustee or director | 2 | $0 | $0 |
| Adam Arthur Bier | Director Trustee or director | 2 | $0 | $0 |
| Jennifer Brahm | Director Trustee or director | 2 | $0 | $0 |
| Carlyn Clause | Director Trustee or director | 2 | $0 | $0 |
| Michael Colbruno | Director Trustee or director | 2 | $0 | $0 |
| The Hon Marie Collins | Director Trustee or director | 2 | $0 | $0 |
| George Crow | Director Trustee or director | 2 | $0 | $0 |
| Michael Darnaud | Director Trustee or director | 2 | $0 | $0 |
| Ileana Facchini | Director Trustee or director | 2 | $0 | $0 |
| Beatrice Gomory | Director Trustee or director | 2 | $0 | $0 |
| Mary Henderson | Director Trustee or director | 2 | $0 | $0 |
| Sylvia Lindsey | Director Trustee or director | 2 | $0 | $0 |
| Lindsay MacDermid | Director Trustee or director | 2 | $0 | $0 |
| Dr Myron Marx | Director Trustee or director | 2 | $0 | $0 |
| Donald McGee | Director Trustee or director | 2 | $0 | $0 |
| Robert Mison | Director Trustee or director | 2 | $0 | $0 |
| Carlos Penikis | Director Trustee or director | 2 | $0 | $0 |
| Pamela Rigg | Director Trustee or director | 2 | $0 | $0 |
| James Busterud | Director Trustee or director | 2 | $0 | $0 |
| David Stein | Director Trustee or director | 2 | $0 | $0 |
| Camille Chan | Director Trustee or director | 2 | $0 | $0 |
| Aaron Fan | Director Trustee or director | 2 | $0 | $0 |
| Carol Weitz | Director Trustee or director | 2 | $0 | $0 |
| Susan York | Director Trustee or director | 2 | $0 | $0 |
| Dennis Zhang | Director Trustee or director | 2 | $0 | $0 |
| Stephen Zilles | Vice President Trustee or director, Officer | 5 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 601 VAN NESS AVE STE S, SAN FRANCISCO, CA 94102-3249
- Principal officer (990 for 2024)
- Barbara Bruser Clark, 601 Van Ness Avenue Q/R, San Francisco, CA 94102
- Signed the 990
- Sean Waugh, Executive Dir.
- Phone
- (415) 936-2315
- Website
- www.merola.org
- Return prepared by
- REGALIA BERGER & BERGER CPAS
California records
California keeps its own records of charities and corporations. Search them by EIN 94-6084831 or by the name MEROLA OPERA PROGRAM.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
Mission
Merola Opera Program is a San Francisco-based training program for opera singers, pianists, and stage directors.
Program accomplishments
- THE MEROLA OPERA PROGRAM:THE MEROLA OPERA PROGRAM IS A NATIONALLY RECOGNIZED SUMMER TRAINING PROGRAM THAT SELECTS APPROXIMATELY 30 EMERGING OPERA ARTISTS FROM OVER 1,300 APPLICANTS AGED 20 TO 34 THROUGH A COMPETITIVE AUDITION PROCESS. THE 9- TO 12-WEEK PROGRAM PREPARES PARTICIPANTS FOR SUSTAINABLE CAREERS THROUGH VOCAL, DRAMATIC, AND PROFESSIONAL DEVELOPMENT TRAINING. MEROLA ENJOYS A UNIQUE PARTNERSHIP WITH SAN FRANCISCO OPERA, WHERE MANY ALUMNI ADVANCE TO THE PRESTIGIOUS ADLER FELLOWSHIP, AND OTHERS JOIN LEADING OPERA COMPANIES AND TRAINING PROGRAMS NATIONALLY AND INTERNATIONALLY. PARTICIPANTS RECEIVE HOUSING, TRANSPORTATION, TRAINING, AND A WEEKLY STIPEND AT NO COST.Expenses $2,597,224 · grants $154,523 · revenue $167,776
- THE PROGRAM INTEGRATES TRAINING IN VOCAL STYLE, ROLE INTERPRETATION, ACTING, STAGECRAFT, MOVEMENT, CONDUCTING, PROMPTING, LANGUAGES, AND CAREER DEVELOPMENT, WITH A SPECIAL FOCUS ON HOLISTIC ARTIST PREPARATION. MASTER CLASSES LED BY INTERNATIONALLY RENOWNED FACULTY OFFER DEEP INSIGHT INTO THE CRAFT, WHILE PUBLIC PERFORMANCESINCLUDING FULLY STAGED OPERAS, A SCENES PROGRAM, AND THE MEROLA GRAND FINALEALLOW PARTICIPANTS TO SHOWCASE THEIR GROWTH AND TALENT TO BROAD AUDIENCES.
- MEROLA PROVIDES THIS TRAINING ENTIRELY FREE TO PARTICIPANTS, FUNDED THROUGH THE SUPPORT OF INDIVIDUAL DONORS, FOUNDATIONS, AND GRANTING AGENCIES. THE PROGRAM EQUIPS ARTISTS WITH A STRONG PROFESSIONAL FOUNDATION AND A CLEAR PATH FORWARD, SUPPORTING THEIR CAREER TRAJECTORIES THROUGH POST-PROGRAM GRANTS, MENTORSHIP, AND A GLOBAL ALUMNI NETWORK.
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in September, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | September 30, 2026 | February 16, 2027 | Not due yet |
| 2024 | September 30, 2025 | February 17, 2026 | 990 on file |
| 2023 | September 30, 2024 | February 18, 2025 | 990 on file |
IRS record
- EIN
- 94-6084831
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1957
- Accounting year ends
- September
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A6A0)
- Assets (IRS master file)
- $48,999,645
- Income (IRS master file)
- $62,884,128
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | September 2025 | $9,515,179 | $3,961,616 | $48,999,645 | XML |
| 990 | September 2024 | $7,832,495 | $3,997,886 | $45,576,945 | XML |
| 990 | September 2023 | $5,285,149 | $3,756,624 | $39,312,804 | XML |
| 990 | September 2022 | $3,463,701 | $3,926,241 | $35,714,221 | IRS |
| 990 | September 2021 | – | – | – | IRS |
| 990 | September 2020 | – | – | – | IRS |
| 990 | September 2019 | – | – | – | IRS |
| 990 | September 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 94-6084831).
Questions about MEROLA OPERA PROGRAM
- What is the EIN of MEROLA OPERA PROGRAM?
- The employer identification number (EIN) of MEROLA OPERA PROGRAM is 94-6084831.
- Is MEROLA OPERA PROGRAM tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1957.
- Are donations to MEROLA OPERA PROGRAM tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MEROLA OPERA PROGRAM file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of MEROLA OPERA PROGRAM due?
- The return for tax year 2025 (the year ending September 30, 2026) is due February 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MEROLA OPERA PROGRAM last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended September 2025.
- Who is the principal officer of MEROLA OPERA PROGRAM?
- The 990 for the year ended September 30, 2025 names Barbara Bruser Clark.
- Who are the officers and directors of MEROLA OPERA PROGRAM?
- The 990 for the year ended September 30, 2025 lists 35 people; 3 received compensation from the organization, the highest $171,264 (Mark Shattuck, Dir of Finance).
- How much revenue does MEROLA OPERA PROGRAM have?
- On its 990 for the year ended September 30, 2025 it reported revenue of $9,515,179, expenses of $3,961,616 and total assets of $48,999,645 at year end.
Other nonprofits in SAN FRANCISCO
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- CALIFORNIA ACADEMY OF SCIENCES EIN 94-1156258 · last filed 990 for 2025
- SAN FRANCISCO OPERA ASSOCIATION EIN 94-0836240 · last filed 990 for 2025
- SAN FRANCISCO SYMPHONY EIN 94-1156284 · last filed 990 for 2025
- SAN FRANCISCO BALLET ASSOCIATION EIN 94-1415298 · last filed 990 for 2025
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All nonprofits in SAN FRANCISCO · California · Arts, culture and humanities