Opera Naples INC FY2024 filing

Tax-deductible

Naples, FL501(c)(3)Arts & CultureEIN 42-1671038Revenue $1.7M in FY2024

On file with the IRSoperanaples.org2408 Linwood Ave, 34112-4730 · Naples, FLTax-exempt since Aug 2006Publicly supported charity — 170(b)(1)(A)(vi)

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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.
71¢ of each $1 spent went to programs.
$447K 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

FY2024 · 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
71%
of spending
Fine: 71% of spending went to programs; 65% to 75%.
Pt IX · Ln 25 · col B
Pay to officers and key staff
$447K
to officers and key staff · 23% of spending
Worth a look: pay to officers and key staff is 23% of spending; over 20%.
Pt VII · Sec A
Cash reserves
<1 mo
of spending, in cash
Worth a look: 0.6 months of spending in cash; under 1.
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
$2.5M
68% of total assets
Worth a look: liabilities are 68% of assets; over 65%.
Pt X · Ln 26
Independent board members
11
of 11 voting members
Looks good: 11 of 11 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$1.7M
+23% vs prior year
Spent
$1.9M
To programs
71%
Net assets
$1.2M
By yearFY2020–FY2025
Revenue
$1.7M
FY2024▲ +23%
Tap a bar for its year
Revenue by fiscal year
FY2020$2.1M
FY2021$1.6M
FY2022$1.9M
FY2023$1.4M
FY2024$1.7M
FY2025$3.2M
Expenses
$1.9M
FY2024▼ -34%
Tap a bar for its year
Expenses by fiscal year
FY2020$1.4M
FY2021$1.4M
FY2022$2.3M
FY2023$2.9M
FY2024$1.9M
FY2025$2.3M
Net assets
$1.2M
FY2024▲ +40%
Tap a bar for its year
Net assets by fiscal year
FY2020$2.4M
FY2021$2.6M
FY2022$2.1M
FY2023$859K
FY2024$1.2M
FY2025$2.1M

From the FY2024 Form 990 (year ending June 2024) · figures checked against the IRS filing · see the original

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You’re viewing the FY2024 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

71 cents of each dollar spent went to programs.

Program services 71% · $1.4M Management & general 21% · $396K Fundraising 8% · $150K

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

16 people listed on the 990; $447K paid to officers and key staff.

Part VII, Section A · reportable compensation · most recent filed roster (FY2023); the FY2024 filing did not itemize Part VII
Artistic & M
$219,611Pt VII · Sec A
Finance Dire
$113,857Pt VII · Sec A
Exec Dir-Par
$102,000Pt VII · Sec A
Former Exec.
$11,100Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
Trustee
$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 programs · $1.4M · in their own filed words · FY2023
01

Opera naples produced the following performances during the fy 2023/24 fiscal year: fairies in the garden iolanthe - summer youth program eurofest 2023: la dolce vita a toast to opera: iolanthe a toast to opera: madama butterfly iolanthe - gilbert & sullivan operetta pavarotti forever with martin nusspaumer, tenor zarzuela & flamenco…

$1.2Mprogram 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 each year over 3,000 students and youth from diverse backgrounds with access to this unique art form.

$178Kprogram expense

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 FY2024 990, line by line.

1The main four
Money inPt VIII
$1.7M
Ln 12
Gifts and grantsLn 1h$1.5M
Fees for servicesLn 2g$275K
Investment incomeLn 3$5K
Money outPt IX
$1.9M
Ln 25
Programscol B$1.4M
Managementcol C$396K
Fundraisingcol D$150K
Owns and owesPt X
$1.2M
net assets · Ln 32
Cash and savingsLn 1–2$90K
Total assetsLn 16$3.7M
LiabilitiesLn 26$2.5M
PeoplePt VI, VII
16
listed · VII A
PaidVII A4
Voting boardVI 1a11
IndependentVI 1b11
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$1.5M
Government grantsLn 1e$133K
Noncash giftsLn 1g$1K
Fundraising eventsLn 1c$416K
Fees for servicesLn 2g$275K
Investment incomeLn 3$5K
Total revenueLn 12$1.7M
Assets in detailPt X, end of year
CashLn 1$90K
Cash and savings togetherLn 1–2$90K
Land, buildings, equipmentLn 10c$3.6M
Other assetsLn 15$17K
Total assetsLn 16$3.7M
LiabilitiesLn 26$2.5M
Net assetsLn 32$1.2M
OperationsPt I, VI
EmployeesI 56
VolunteersI 652
Fiscal year endsHeaderJune
Conflict-of-interest policyVI 12aYes
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY24End FY24
Cash and savingsLn 1–2$68K$90K
Land, buildings, equipmentLn 10c$2.5M$3.6M
Total assetsLn 16$2.6M$3.7M
LiabilitiesLn 26$1.8M$2.5M
Net assetsLn 32$859K$1.2M
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Pay of current officers, directors and key staffLn 5$254K$254K
Pay of disqualified personsLn 6$11K$11K
Other salaries and wagesLn 7$467K$309K$117K$41K
Payroll taxesLn 10$23K$5K$15K$4K
Other fees for servicesLn 11g$97K$97K
Advertising and promotionLn 12$97K$97K
Office expensesLn 13$77K$77K
Information technologyLn 14$15K$15K
OccupancyLn 16$14K$14K
Conferences, conventions and meetingsLn 19$45$45
InterestLn 20$66K$53K$13K
Depreciation, depletion and amortizationLn 22$95K$76K$19K
InsuranceLn 23$82K$65K$16K
Other expenses (24a–d)Ln 24$579K$579K
All other expensesLn 24e$25K$5K$12K$9K
Total functional expensesLn 25$1.9M$1.4M$396K$150K

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $3.2M$2.3M$866K$2.1M 990 PDF
FY2024 Viewing $1.7M$1.9M−$209K$1.2M 990 PDF
FY2023 $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 FY2024 990 (6 parts)
Part I · Summary $1,692,959 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $1,279,802$1,506,129
I-9 Program service revenuePrior year $293,116$275,217
I-10 Investment incomePrior year −$896,651$5,046
I-11 Other revenuePrior year $697,012−$93,433
I-12 Total revenuePrior year $1,373,279$1,692,959
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $1,199,881$754,983
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $1,666,263$1,146,517
I-18 Total expensesPrior year $2,866,144$1,901,500
I-19 Revenue less expensesPrior year −$1,492,865−$208,541
Part VI · Governance 11 of 11 board members independent, 2 to look at
VI-1a Voting members of the governing body11
VI-1b Independent voting members11
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-2 Family or business relationship among officers or directorsNo
VI-12a Written conflict of interest policyYes
VI-15a Process for setting top official's payYes
Part VIII · Statement of revenue $1,692,959 across 12 lines filed
VIII-1b Membership dues$1,750
VIII-1c Fundraising events$416,075
VIII-1e Government grants$132,816
VIII-1f All other contributions, gifts and grants$955,488
VIII-1g Noncash contributions (included above)$1,000
VIII-1h Total contributions, gifts and grants$1,506,129
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $275,217$275,217
VIII-3 Investment incomeExcluded from tax $5,046$5,046
VIII-6 Net rental income or lossRelated to mission $50,650$50,650
VIII-8 Net income from fundraising eventsExcluded from tax −$153,585−$153,585
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $9,502$9,502
VIII-12 Total revenueRelated to mission $335,369 · Excluded from tax −$148,539$1,692,959
Part IX · Statement of functional expenses $1,901,500 across 15 lines filed
IX-5 Pay of current officers, directors and key staffPrograms $253,611$253,611
IX-6 Pay of disqualified personsPrograms $11,100$11,100
IX-7 Other salaries and wagesPrograms $308,788 · Management $117,287 · Fundraising $40,957$467,032
IX-10 Payroll taxesPrograms $4,649 · Management $14,641 · Fundraising $3,950$23,240
IX-11g Other fees for servicesManagement $97,466$97,466
IX-12 Advertising and promotionFundraising $96,591$96,591
IX-13 Office expensesManagement $76,846$76,846
IX-14 Information technologyManagement $14,654$14,654
IX-16 OccupancyManagement $14,131$14,131
IX-19 Conferences, conventions and meetingsManagement $45$45
IX-20 InterestPrograms $52,774 · Management $13,194$65,968
IX-22 Depreciation, depletion and amortizationPrograms $75,733 · Management $18,933$94,666
IX-23 InsurancePrograms $65,358 · Management $16,340$81,698
IX-24 Other expenses (24a–d)Programs $579,130$579,130
IX-24e All other expensesPrograms $4,767 · Management $12,019 · Fundraising $8,536$25,322
IX-25 Total functional expensesPrograms $1,355,910 · Management $395,556 · Fundraising $150,034$1,901,500
Part X · Balance sheet $3,726,434 assets, 14 lines filed
X-1 Cash, non-interest-bearingStart of year $68,090$90,072
X-4 Accounts receivableStart of year $20,980$28,030
X-9 Prepaid expenses and deferred chargesStart of year $17,893$22,202
X-10c Land, buildings and equipment, netStart of year $2,511,857$3,569,098
X-15 Other assetsStart of year $15,526$17,032
X-16 Total assetsStart of year $2,634,346$3,726,434
X-17 Accounts payable and accrued expensesStart of year $336,408$239,160
X-19 Deferred revenueStart of year $8,883$9,383
X-25 Other liabilities$500
X-26 Total liabilitiesStart of year $1,775,341$2,524,043
X-27 Net assets without donor restrictionsStart of year $843,480$1,185,359
X-28 Net assets with donor restrictionsStart of year $15,525$17,032
X-32 Total net assets or fund balancesStart of year $859,005$1,202,391
X-33 Total liabilities and net assetsStart of year $2,634,346$3,726,434
Part XI · Reconciliation of net assets $1,202,391 net assets at year end
XI-1 Total revenue$1,692,959
XI-2 Total expenses$1,901,500
XI-3 Revenue less expenses−$208,541
XI-4 Net assets at start of year$859,005
XI-8 Prior period adjustments$551,927
XI-10 Net assets at end of year$1,202,391

Form 990 e-file (XML) FY2024 from the IRS · Classification, formation year and address from the IRS Business Master File

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