Opera Naples INC FY2023 filing

Tax-deductible

Naples, FL501(c)(3)Arts & CultureEIN 42-1671038

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Opera Naples, INC.'s mission is to be a professional Opera company known for excellence and innovation by presenting quality Opera, musical performances, education, and community engagement programs.

501(c)(3) charity; gifts are tax-deductible.
54¢ of each $1 spent went to programs.
$253K paid to officers and key staff.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX · Pay: Part VII

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 6
filings with a surplus
Average deficit $47K a year · 2% of revenue · last 6 filings
Worth a look: a surplus in 3 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
54%
of spending
Worth a look: 54% of spending went to programs; under 65%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$253K
to officers and key staff · 9% of spending
Looks good: pay to officers and key staff is 9% of spending; 15% or less.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Concern: 0.3 months of spending in cash; under 2 weeks.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $16K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$1.8M
67% of total assets
Worth a look: liabilities are 67% of assets; over 65%.
Pt X · Ln 26
Independent board members
13
of 13 voting members
Looks good: 13 of 13 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.4M
-27% vs prior year
Spent
$2.9M
To programs
54%
Net assets
$859K
By yearFY2020–FY2025
Revenue
$1.4M
FY2023▼ -27%
Revenue by fiscal year
FY2020$2.1M
FY2021$1.6M
FY2022$1.9M
FY2023$1.4M
FY2024$1.7M
FY2025$3.2M
Expenses
$2.9M
FY2023▲ +26%
Expenses by fiscal year
FY2020$1.4M
FY2021$1.4M
FY2022$2.3M
FY2023$2.9M
FY2024$1.9M
FY2025$2.3M
Net assets
$859K
FY2023▼ -60%
Net assets by fiscal year
FY2020$2.4M
FY2021$2.6M
FY2022$2.1M
FY2023$859K
FY2024$1.2M
FY2025$2.1M

From the FY2023 Form 990 (year ending June 2023) · figures checked against the IRS filing · see the original

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You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Aug 2006.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

54 cents of each dollar spent went to programs.

Program services 54% · $1.6M Management & general 38% · $1.1M Fundraising 8% · $216K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

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Who runs it and what they're paid

15 people listed on the 990; $253K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
Artistic/Mus
$219,611Pt VII · Sec A
Former Exec.
$33,300Pt VII · Sec A
Co-Chair, Tr
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A

Ramon Tebar’s $231K as Artistic & M is at the 90th percentile of top reported officer pay among 3924 $1–10M arts & culture nonprofits. Peer set: organizations in the same NTEE major field of work and revenue-size band, compared on each org’s own highest-paid officer/key-employee, from Form 990 Part VII / 990-PF Part VIII. Descriptive placement, not a verdict on whether the pay is appropriate.

Compensation history total reportable pay by year · 6 named individuals · Part VII

NameFY2025FY2024FY2023FY2022FY2021FY2020
Ramon Tebar$231,476$219,611$219,611———
Timothy Simmons—————$164,229
Tricia Barrett—$113,857————
Sondra Quinn—$11,100$33,300$108,000$113,667—
Laura Burns—$102,000————
Melanie Kalnins$47,348—————

Total reportable compensation (Form 990 Part VII column D / Schedule J column E) by filing year, matched by name within this organization. The Schedule J base / bonus / deferred breakdown is not parsed into this dataset.

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Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2No
  • Top official's pay set by an independent reviewPt VI · Ln 15aYes

Programs and updates

Presents quality opera and musical performances, plus educational and community programs.

Provided by the organization

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2 program services account for $1.6M of program spending, described in the organization's own filed words · FY2022.
01

Opera naples produced the following performances during the fy 2022 season: festival under the starts at cambier park, including carmen, frida, jennifer rowley opers stars concert, a night at the opera, ZARZUELA/FLAMENCO; romeo et juliette; HMS pinafore; stop bully operetta (in schools and community seettings).

$1.3Mprogram expense
02

Our goal is to enrich young lives by offering a positive and creative environment that nourishes talent through hands-on experience and quality performances. Our programs provide young people each year over 3,000 students and youth from diverse backgrounds with access to this unique art form.

$205Kprogram expense

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Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$16K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$1.4M
Ln 12
Gifts and grantsLn 1h$1.3M
Fees for servicesLn 2g$293K
Investment incomeLn 3$3K
Money outPt IX
$2.9M
Ln 25
Programscol B$1.6M
Managementcol C$1.1M
Fundraisingcol D$216K
Owns and owesPt X
$859K
net assets · Ln 32
Cash and savingsLn 1–2$68K
Total assetsLn 16$2.6M
LiabilitiesLn 26$1.8M
PeoplePt VI, VII
15
listed · VII A
PaidVII A2
Voting boardVI 1a13
IndependentVI 1b13
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.3M
Government grantsLn 1e$227K
Noncash giftsLn 1g$4K
Fundraising eventsLn 1c$35K
Fees for servicesLn 2g$293K
Investment incomeLn 3$3K
Gains on assetsLn 7−$899K
Total revenueLn 12$1.4M
Assets in detailPt X, end of year
CashLn 1$68K
Cash and savings togetherLn 1–2$68K
Land, buildings, equipmentLn 10c$2.5M
Other assetsLn 15$16K
Total assetsLn 16$2.6M
LiabilitiesLn 26$1.8M
Net assetsLn 32$859K
OperationsPt I, VI
EmployeesI 56
VolunteersI 652
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13Yes
Records policyVI 14Yes
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$130K$68K
Land, buildings, equipmentLn 10c$3.5M$2.5M
Total assetsLn 16$3.7M$2.6M
LiabilitiesLn 26$1.6M$1.8M
Net assetsLn 32$2.1M$859K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$208K$208K
Pay of disqualified personsLn 6$22K$22K
Other salaries and wagesLn 7$917K$669K$190K$57K
Other employee benefitsLn 9$16K$16K
Payroll taxesLn 10$37K$7K$23K$6K
Other fees for servicesLn 11g$39K$39K
Advertising and promotionLn 12$145K$145K
Office expensesLn 13$42K$42K
Information technologyLn 14$12K$12K
OccupancyLn 16$14K$14K
TravelLn 17$1K$1K
Conferences, conventions and meetingsLn 19$745$745
InterestLn 20$59K$47K$12K
Depreciation, depletion and amortizationLn 22$86K$69K$17K
InsuranceLn 23$28K$23K$6K
Other expenses (24a–d)Ln 24$1.2M$496K$667K
All other expensesLn 24e$77K$35K$35K$7K
Total functional expensesLn 25$2.9M$1.6M$1.1M$216K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $3.2M$2.3M$866K$2.1M 990 PDF
FY2024 $1.7M$1.9M−$209K$1.2M 990 PDF
FY2023 Viewing $1.4M$2.9M−$1.5M$859K 990 PDF
FY2022 $1.9M$2.3M−$387K$2.1M 990 PDF
FY2021 $1.6M$1.4M$196K$2.6M 990 PDF
FY2020 $2.1M$1.4M$745K$2.4M 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (4 parts)
Part VIII · Statement of revenue $1,373,279 across 13 lines filed
VIII-1b Membership dues$3,020
VIII-1c Fundraising events$35,199
VIII-1e Government grants$227,000
VIII-1f All other contributions, gifts and grants$1,014,583
VIII-1g Noncash contributions (included above)$3,840
VIII-1h Total contributions, gifts and grants$1,279,802
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $293,116$293,116
VIII-3 Investment incomeExcluded from tax $2,746$2,746
VIII-6 Net rental income or lossRelated to mission $7,799$7,799
VIII-7 Net gain or loss on sales of assetsRelated to mission −$899,397−$899,397
VIII-8 Net income from fundraising eventsExcluded from tax $140,594$140,594
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $548,619$548,619
VIII-12 Total revenueRelated to mission −$49,863 · Excluded from tax $143,340$1,373,279
Part IX · Statement of functional expenses $2,866,144 across 17 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $208,068$208,068
IX-6 Pay of disqualified personsManagement $22,200$22,200
IX-7 Other salaries and wagesPrograms $669,366 · Management $189,983 · Fundraising $57,256$916,605
IX-9 Other employee benefitsManagement $15,757$15,757
IX-10 Payroll taxesPrograms $7,451 · Management $23,468 · Fundraising $6,332$37,251
IX-11g Other fees for servicesManagement $38,975$38,975
IX-12 Advertising and promotionFundraising $145,026$145,026
IX-13 Office expensesManagement $41,673$41,673
IX-14 Information technologyManagement $11,999$11,999
IX-16 OccupancyManagement $14,256$14,256
IX-17 TravelManagement $1,483$1,483
IX-19 Conferences, conventions and meetingsManagement $745$745
IX-20 InterestPrograms $46,912 · Management $11,728$58,640
IX-22 Depreciation, depletion and amortizationPrograms $68,885 · Management $17,221$86,106
IX-23 InsurancePrograms $22,602 · Management $5,650$28,252
IX-24 Other expenses (24a–d)Programs $495,513 · Management $666,545$1,162,058
IX-24e All other expensesPrograms $35,360 · Management $34,591 · Fundraising $7,099$77,050
IX-25 Total functional expensesPrograms $1,554,157 · Management $1,096,274 · Fundraising $215,713$2,866,144
Part X · Balance sheet $2,634,346 assets, 13 lines filed
X-1 Cash, non-interest-bearingStart of year $129,696$68,090
X-4 Accounts receivable$20,980
X-9 Prepaid expenses and deferred chargesStart of year $1,087$17,893
X-10c Land, buildings and equipment, netStart of year $3,493,566$2,511,857
X-15 Other assetsStart of year $92,194$15,526
X-16 Total assetsStart of year $3,721,168$2,634,346
X-17 Accounts payable and accrued expensesStart of year $87,903$336,408
X-19 Deferred revenueStart of year $58,867$8,883
X-26 Total liabilitiesStart of year $1,589,367$1,775,341
X-27 Net assets without donor restrictionsStart of year $2,100,282$843,480
X-28 Net assets with donor restrictionsStart of year $31,519$15,525
X-32 Total net assets or fund balancesStart of year $2,131,801$859,005
X-33 Total liabilities and net assetsStart of year $3,721,168$2,634,346
Part XI · Reconciliation of net assets $859,005 net assets at year end
XI-1 Total revenue$1,373,279
XI-2 Total expenses$2,866,144
XI-3 Revenue less expenses−$1,492,865
XI-4 Net assets at start of year$2,131,801
XI-6 Donated services and use of facilities$20,000
XI-8 Prior period adjustments$200,069
XI-10 Net assets at end of year$859,005

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

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