{"success":true,"data":{"_id":310643964,"filings":[{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide professional opera to the public.","primary_activities":"Preparation, staging, and production of opera performances and recitals.","year":2009,"name":"Dayton Opera Association","phone":"9372280662","website":"www.daytonopera.org","type":"990","principal_officer":"Thomas Bankston","year_formation":1960,"state_legal_domicile":"OH","total_volunteers":155,"tax_period_begin":"2009-07-01T00:00:00","tax_period_end":"2010-06-30T00:00:00","address":"138 N Main Street, Dayton, OH, 45402, USA","city":"Dayton","state":"OH","country":"USA","zip_code":"45402"},"Governance":{"501c determination":true,"Number of voting members":22,"Number of independent voting members":22,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":true,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":1464218,"Contributions":{"value":810782,"Other contributions":750046,"Grant revenue":60736},"Program revenue":{"value":569696,"Total revenue":569696,"Unrelated business revenue":0},"Investment income":{"value":80386,"Investment income total":80386},"Other revenues":{"value":3354,"Other total":3354}},"Expenses":{"value":1543376,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":1543376,"Management services":62069,"Accounting":24640,"Investment management fees":4506,"Advertising":138091,"Office expenses":18746,"Information technology":1802,"Occupancy":12421,"Travel":5032,"Depreciation and depletion":5065,"Insurance":7087,"Itemized Expenses":{"value":1173976,"VARIOUS":1173976},"All other expenses":89941}},"Assets":{"value":4239350,"Non-interest bearing cash":300,"Savings and temp cash investments":164176,"Pledges and grants receivable":1691074,"Accounts receivable":22312,"Prepaid expenses deferred charges":43806,"Land, building, equipment":6842,"Investments publicly traded":652371,"Other assets":1658469},"Liabilities":{"value":375275,"Accounts payable, accrued":96971,"Deferred, revenue":278304},"Fund balance":{"value":3864075},"Form990Details":{"program_service_accomplishments":[{"description":"PREPARATION, STAGING, AND PRODUCTION OF OPERA PERFORMANCES AND RECITALS.","expense":1187567,"revenue":569696}],"program_service_revenue_detail":[{"business_code":"711190","description":"Ticket Sales","total_revenue":569696,"related_or_exempt_function_income":569696}],"functional_expense_allocations":{"management_fees":{"program_services":58032,"management_and_general":2935,"fundraising":1102,"total":62069},"accounting_fees":{"management_and_general":24640,"total":24640},"investment_management_fees":{"management_and_general":4506,"total":4506},"advertising":{"program_services":137598,"fundraising":493,"total":138091},"office_expenses":{"program_services":4096,"management_and_general":9410,"fundraising":5240,"total":18746},"information_technology":{"management_and_general":163,"fundraising":1639,"total":1802},"occupancy":{"program_services":5952,"management_and_general":5247,"fundraising":1222,"total":12421},"travel":{"program_services":3650,"management_and_general":912,"fundraising":470,"total":5032},"depreciation_depletion":{"program_services":5065,"total":5065},"insurance":{"program_services":250,"management_and_general":6837,"total":7087},"all_other_expenses":{"program_services":53406,"management_and_general":13980,"fundraising":22555,"total":89941}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"lobbying_activities":false,"deductible_non_cash_contributions":true,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true},"principal_officer_detail":{"person_name":"Thomas Bankston","address_line1":"138 N Main St","city":"Dayton","state":"OH","zip":"45402"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"audited_financial_statement_separate":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":true,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"phone":"9372280662","business_name_line1":"Dennis Bell","address_line1":"138 N MAIN ST","city":"Dayton","state":"OH","zip":"45402"},"officers_directors_key_employees":[{"title":"General and Artistic Director","average_hours_per_week":40.0,"reportable_comp_from_org":100846,"reportable_comp_from_related_orgs":0,"other_compensation":4959,"individual_trustee_or_director":true},{"title":"Chair","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Vice Chair","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Treasurer","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Secretary","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Trustee","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Trustee","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Trustee, Non-Voting","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Trustee","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"Trustee","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"trustee","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"trustee","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"trustee","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"trustee","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"trustee","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"trustee","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"trustee","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"trustee","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"trustee","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"trustee","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"trustee","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"trustee","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"trustee","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"trustee","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.9404},"support_509":{"thirty_three_percent_test_current_year":true,"public_support_total":10777685,"public_support_percentage":0.9417,"investment_income_percentage":0.0519,"prior_year_investment_income_percentage":0.0537},"support_509_prior_schema":{"gross_receipts_from_admissions":{"current_year":569696,"current_year_minus1":605550,"current_year_minus2":757662,"current_year_minus3":903002,"current_year_minus4":764907,"total":3600817},"amounts_from_substantial_contributors":{"total":0},"amounts_received_from_disqualified_persons":{"total":0},"gifts_grants_contributions_509":{"current_year":810782,"current_year_minus1":989090,"current_year_minus2":965936,"current_year_minus3":1320724,"current_year_minus4":3090336,"total":7176868},"gross_investment_income_509":{"current_year":80386,"current_year_minus1":110086,"current_year_minus2":131865,"current_year_minus3":125367,"current_year_minus4":145974,"total":593678},"other_income_509":{"current_year":3354,"current_year_minus1":12427,"current_year_minus2":3165,"current_year_minus3":40725,"current_year_minus4":13404,"total":73075},"investment_income_and_ubti":{"current_year":80386,"current_year_minus1":110086,"current_year_minus2":131865,"current_year_minus3":125367,"current_year_minus4":145974,"total":593678},"total_509":{"current_year":1380478,"current_year_minus1":1594640,"current_year_minus2":1723598,"current_year_minus3":2223726,"current_year_minus4":3855243,"total":10777685},"total_support_total":{"current_year":1464218,"current_year_minus1":1717153,"current_year_minus2":1858628,"current_year_minus3":2389818,"current_year_minus4":4014621,"total":11444438},"support_from_dqps":{"total":0}}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"endowment_funds":{"current_year":{"beginning_year_balance":371047,"investment_earnings_or_losses":25352,"administrative_expenses":1428,"end_year_balance":394971},"current_year_minus1":{"beginning_year_balance":355250,"contributions":40000,"investment_earnings_or_losses":-22965,"administrative_expenses":1238,"end_year_balance":371047},"permanent_endowment_eoy_percentage":1.0,"held_by_unrelated_organizations":false,"held_by_related_organizations":false},"land_buildings_equipment":{"equipment":{"other_cost_or_other_basis":36052,"book_value":6842,"depreciation":29210},"total_book_value":6842},"other_assets":{"assets":[{"description":"Catterton Trust","book_value":1658469}],"total_book_value":1658469},"net_assets_reconciliation":{"total_revenue":1464218,"total_expenses":1543376,"excess_or_deficit_for_year":-79158,"net_unrealized_gains_losses_on_investments":131656,"other_amount":43946,"total_adjustments":175602,"excess_or_deficit_per_financial_statements":96444},"revenue_reconciliation":{"total_revenue_audited_financial_statements":1639820,"net_unrealized_gains_investments":131656,"other_revenue":43946,"revenue_not_reported":175602,"revenue_subtotal":1464218,"revenue_not_reported_financial_statement":0,"total_revenue_per_990":1464218},"expense_reconciliation":{"total_expenses_audited_financial_statements":1543376,"expenses_not_reported":0,"expenses_subtotal":1543376,"expenses_not_reported_financial_statement":0,"total_expenses_per_990":1543376},"supplemental_information":[{"identifier":"Part X:","explanation":"The Association has evaluated the tax positions it has taken or expects to take in the course of preparing the Association's tax returns to determine whether the tax positions are \"more-likely-than-not\" of being sustained by the applicable tax authority. Generally accepted accounting principles require the benefit arising from an uncertain tax position to be recognized in the financial statements only when it is \"more-likely-than-not\" the position will be sustained upon examination, including resolution of any related appeals or litigation processes, based upon the technical merits and consideration of all available information. Once the recognition threshold is met, the portion of the tax benefit that is recorded represents the largest amount of tax benefit that is greater than 50 percent likely to be realized upon settlement with a taxing authority. Based on its review, management does not believe the Association has taken any material uncertain tax positions, including any position that would place the Association's exempt status in jeopardy as of June 30, 2010."},{"identifier":"Part XI, Line 8 - Other Adjustments:","explanation":"NPV - pledges"},{"identifier":"Part XII, Line 2d - Other Adjustments:","explanation":"npv - pledge adjustment"}]},"ScheduleJ":{"compensation_process":{"compensation_survey_or_study":true,"board_or_committee_approval":true},"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"business_name_line1":"Thomas Bankston","base_compensation_filing_org":93246,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":117281,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":4959,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":7600,"other_compensation_related_orgs":0,"total_compensation_filing_org":105805,"total_compensation_related_orgs":0,"name":"Thomas Bankston"}],"supplemental_information":[{"identifier":"Supplemental Information","form_and_line_reference":"Part III","explanation":"Tom Bankston received his compensation through Victoria Theatre Association (VTA), an unrelated organization. The Opera and the VTA have an employee leasing agreement."}]},"ScheduleM":{"policies":{"any_property_that_must_be_held":false,"review_process_unusual_noncash_gifts":true,"third_parties_used":false},"noncash_contributions":{"other_noncash_contributions":[{"description":"Advertising","reported":true,"revenue_reported_on_990":31110,"contribution_count":8,"method_of_determining_revenues":"Vendor Invoice"},{"description":"Accommodations","reported":true,"revenue_reported_on_990":27670,"contribution_count":5,"method_of_determining_revenues":"vendor Invoice"},{"description":"Hospitality","reported":true,"revenue_reported_on_990":3983,"contribution_count":2,"method_of_determining_revenues":"vendor Invoice"}]}},"source_xml":"201101329349303715_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"The mission of the dayton opera was to educate, entertain, and enrich a diverse and expanding opera community. The dayton opera was merged into the dayton performing arts alliance on july 1, 2012. The community will continue to receive the benefits provided by the dayton opera as its mission will be included in the mission of the new dayton performing arts alliance.","primary_activities":"Preparation, staging, and production of opera performances and recitials - this program will continue within the new merged entity - dayton performing arts alliance.\n\nDayton opera merged with the dayton ballet and dayton philharmonic orchestra. Dayton's three classical performing arts organizatons, became a new, single entity on july 1, 2012, the dayton performing arts alliance. While the organizations are now a single entity, the three performing arts units will continue the process of merging organizations, operationally under the federal identification number of the former dayton philharmonic orchestra. Dayton opera's assets and liabilities were mergered into the new entity.","year":2012,"name":"DAYTON OPERA ASSOCIATION","phone":"9372243521","website":"WWW.DAYTONOPERA.ORG","type":"990","principal_officer":"THOMAS BANKSTON","year_formation":1960,"state_legal_domicile":"OH","total_volunteers":0,"tax_period_begin":"2012-07-01T00:00:00","tax_period_end":"2013-06-30T00:00:00","address":"126 N MAIN STREET, DAYTON, OH, 45402, USA","city":"DAYTON","state":"OH","country":"USA","zip_code":"45402"},"Governance":{"501c3 determination":true,"Number of voting members":27,"Number of independent voting members":27,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":0,"Contributions":{"value":0},"Program revenue":{"value":0,"Unrelated business revenue":0},"Investment income":{"value":0},"Other revenues":{"value":0}},"Expenses":{"value":0,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":0}},"Assets":{"value":0,"Non-interest bearing cash":0,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Accounts payable, accrued":0,"Deferred, revenue":0},"Fund balance":{"value":0},"Form990Details":{"program_service_accomplishments":[{"description":"PREPARATION, STAGING, AND PRODUCTION OF OPERA PERFORMANCES AND RECITIALS - THIS PROGRAM WILL CONTINUE WITHIN THE NEW MERGED ENTITY - DAYTON PERFORMING ARTS ALLIANCE.","expense":0,"grants":0,"revenue":0}],"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true},"principal_officer_detail":{"person_name":"THOMAS BANKSTON","address_line1":"126 N MAIN STREET","city":"DAYTON","state":"OH","zip":"45402"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"phone":"9372243521","business_name_line1":"TERI WARWICK","address_line1":"126 N MAIN STREET","city":"DAYTON","state":"OH","zip":"45402"},"officers_directors_key_employees":[{"title":"CHAIR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"VICE CHAIR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"TREASURER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"SECRETARY","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"GENERAL AND ARTISTIC DIREC","average_hours_per_week":40.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.9248},"support_509":{"thirty_three_percent_test_current_year":true,"public_support_total":5642093,"public_support_percentage":0.924,"investment_income_percentage":0.0703,"prior_year_investment_income_percentage":0.0704},"support_509_prior_schema":{"gross_receipts_from_admissions":{"current_year_minus1":411008,"current_year_minus2":554702,"current_year_minus3":569696,"current_year_minus4":605550,"total":2140956},"amounts_from_substantial_contributors":{"total":0},"amounts_received_from_disqualified_persons":{"total":0},"gifts_grants_contributions_509":{"current_year_minus1":796796,"current_year_minus2":904469,"current_year_minus3":810782,"current_year_minus4":989090,"total":3501137},"gross_investment_income_509":{"current_year_minus1":65632,"current_year_minus2":172870,"current_year_minus3":80386,"current_year_minus4":110086,"total":428974},"other_income_509":{"current_year_minus1":2168,"current_year_minus2":17375,"current_year_minus3":3354,"current_year_minus4":12427,"total":35324},"investment_income_and_ubti":{"current_year_minus1":65632,"current_year_minus2":172870,"current_year_minus3":80386,"current_year_minus4":110086,"total":428974},"total_509":{"current_year_minus1":1207804,"current_year_minus2":1459171,"current_year_minus3":1380478,"current_year_minus4":1594640,"total":5642093},"total_support_total":{"current_year_minus1":1275604,"current_year_minus2":1649416,"current_year_minus3":1464218,"current_year_minus4":1717153,"total":6106391},"support_from_dqps":{"total":0}},"supplemental_information":{"general":{"explanation":"SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: THE 2012 TAX YEAR IS A SHORT YEAR PERIOD FROM JULY 1, 2012 - JULY 31, 2012. BEGINNING JULY 1, 2012, THE DAYTON OPERA ASSOCIATION WAS MERGED WITH THE DAYTON PHILHARMONIC ORCHESTRA AND THE DAYTON BALLET ASSOCIATION TO FORM THE DAYTON PERFORMING ARTS ALLIANCE. THE NEW ORGANIZATION'S MISSION WILL ENCOMPASS THE EXISTING MISSION OF THE DAYTON OPERA ASSOCIATION."}}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"endowment_funds":{"current_year":{"beginning_year_balance":443599,"contributions":0,"investment_earnings_or_losses":0,"grants_or_scholarships":0,"other_expenditures":443599,"administrative_expenses":0},"current_year_minus1":{"beginning_year_balance":451314,"investment_earnings_or_losses":-5842,"administrative_expenses":1873,"end_year_balance":443599},"current_year_minus2":{"beginning_year_balance":394971,"investment_earnings_or_losses":58064,"administrative_expenses":1721,"end_year_balance":451314},"current_year_minus3":{"beginning_year_balance":371047,"investment_earnings_or_losses":25352,"administrative_expenses":1428,"end_year_balance":394971},"current_year_minus4":{"beginning_year_balance":355250,"contributions":40000,"investment_earnings_or_losses":-22965,"administrative_expenses":1238,"end_year_balance":371047},"held_by_unrelated_organizations":false,"held_by_related_organizations":false},"land_buildings_equipment":{"total_book_value":0},"supplemental_information":[{"identifier":"DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS:","form_and_line_reference":"PART V, LINE 4:","explanation":"THE ENDOWED FUNDS WERE TRANSFERRED TO THE DAYTON PERFORMING ARTS ALLIANCE WHEN DAYTON OPERA MERGED ON JULY 1, 2012 - THE FUNDS WILL BE USED TO TO SUPPORT OPERA PRODUCTIONS. THE TRANSFER OF FUNDS HAS BEEN REPORTED IN PART V AS OTHER EXPENDITURES FOR FACILITIES AND PROGRAMS."}]},"ScheduleN":{"termination_or_liquidation":{"assets_distributed":true,"liabilities_paid":true,"bonds_outstanding":false,"bond_liabilities_discharged":false,"required_to_notify_attorney_general":true,"attorney_general_notified":true},"successor_relationships":{"director_of_successor":true,"employee_of_successor":true,"owner_of_successor":false},"liquidations":[{"business_name_line1":"DAYTON PERFORMING ARTS ALLIANCE","ein":316000101,"irc_section":"501C3","distribution_date":"2012-07-01T00:00:00","description":"ALL ASSETS AND LIABILITIES OF THE ORGANIZATION WERE MERGED INTO THE DAYTON PERFORMING ARTS ALLIANCE. THIS ENTITY WAS FORMALLY DAYTON PHILHARMONIC ORCHESTRA ASSOCIATION.","fair_market_value":2899507,"method_of_fmv_determination":"FMV OF NET ASSETS AS OF 6/30/12 PER AUDITED F/S.","address_line1":"126 N MAIN STREET","city":"DAYTON","state":"OH","zip":"45402","name":"DAYTON PERFORMING ARTS ALLIANCE","address":"126 N MAIN STREET, DAYTON, OH, 45402"}],"supplemental_information":[{"explanation":"PART I, LINE 2E: THE FOLLOWING FORMER OFFICERS & TRUSTEES OF THE DAYTON OPERA ASSOCIATION HOLD THE FOLLOWING POSITIONS AT THE DAYTON PERFORMING ARTS ALLIANCE. TOM BANKSTON , ARTISTIC DIRECTORCRAIG JENNINGS, TRUSTEE/OFFICER - VICE-CHAIRCAROL WARNER, TRUSTEERONALD ANDERSON, TRUSTEEINGRID BROWN, TRUSTEEMARGARET DUNN, TRUSTEESHARON GRATTO, TRUSTEEJANE HALEY, TRUSTEECAROLYN WINGER, TRUSTEEJEREMY WINSTONE, TRUSTEE"},{"explanation":"PART I, LINE 7C: THE ORGANIZATION FILED THE REQUIRED MERGER AND TERMINATION PAPER WORK WITH THE STATE OF OHIO. THE FILINGS HAVE BEEN ATTACHED TO THE RETURN. THE ORGANIZATION'S LIABILITIES WERE ASSUMED BY THE NEW ORGANIZATION AND PAID."}]},"source_xml":"201301689349300855_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide professional opera to the public.","primary_activities":"Preparation, staging, and production of opera performances and recitals.","year":2011,"name":"DAYTON OPERA ASSOCIATION","phone":"9372243521","website":"WWW.DAYTONOPERA.ORG","type":"990","principal_officer":"THOMAS BANKSTON","year_formation":1960,"state_legal_domicile":"OH","total_volunteers":92,"tax_period_begin":"2011-07-01T00:00:00","tax_period_end":"2012-06-30T00:00:00","address":"126 N MAIN STREET NO 210, DAYTON, OH, 45402, USA","city":"DAYTON","state":"OH","country":"USA","zip_code":"45402"},"Governance":{"501c3 determination":true,"Number of voting members":27,"Number of independent voting members":27,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":true,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":1275604,"Contributions":{"value":796796,"Other contributions":745498,"Grant revenue":51298},"Program revenue":{"value":411008,"Total revenue":{"value":411008,"VARIOUS":411008},"Unrelated business revenue":0},"Investment income":{"value":65632,"Investment income total":65632},"Other revenues":{"value":2168,"Other total":2168}},"Expenses":{"value":1416760,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":1416760,"Management services":27625,"Accounting":24600,"Advertising":102619,"Office expenses":19550,"Information technology":2215,"Occupancy":6571,"Travel":4541,"Depreciation and depletion":2490,"Insurance":7034,"Itemized Expenses":{"value":1184720,"VARIOUS":1184720},"All other expenses":34795}},"Assets":{"value":3167745,"Non-interest bearing cash":300,"Savings and temp cash investments":262224,"Pledges and grants receivable":523031,"Accounts receivable":8418,"Prepaid expenses deferred charges":22531,"Land, building, equipment":1580,"Other assets":2349661},"Liabilities":{"value":268238,"Accounts payable, accrued":56491,"Deferred, revenue":211747},"Fund balance":{"value":2899507},"Form990Details":{"program_service_accomplishments":[{"description":"PREPARATION, STAGING, AND PRODUCTION OF OPERA PERFORMANCES AND RECITALS.","expense":1075627,"revenue":413176}],"program_service_revenue_detail":[{"business_code":"711190","description":"SUBSCRIPTION TICKET SA","total_revenue":276816,"related_or_exempt_function_income":276816},{"business_code":"711190","description":"SINGLE TICKET SALES","total_revenue":117189,"related_or_exempt_function_income":117189},{"business_code":"711190","description":"EDUCATION/OUTREACH","total_revenue":17003,"related_or_exempt_function_income":17003}],"functional_expense_allocations":{"management_fees":{"program_services":24219,"management_and_general":2985,"fundraising":421,"total":27625},"accounting_fees":{"management_and_general":24600,"total":24600},"advertising":{"program_services":102619,"total":102619},"office_expenses":{"program_services":4741,"management_and_general":8500,"fundraising":6309,"total":19550},"information_technology":{"management_and_general":510,"fundraising":1705,"total":2215},"occupancy":{"program_services":921,"management_and_general":5247,"fundraising":403,"total":6571},"travel":{"program_services":3221,"management_and_general":714,"fundraising":606,"total":4541},"depreciation_depletion":{"program_services":2490,"total":2490},"insurance":{"program_services":397,"management_and_general":6637,"total":7034},"all_other_expenses":{"program_services":-794,"management_and_general":15323,"fundraising":20266,"total":34795}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"lobbying_activities":false,"deductible_non_cash_contributions":true,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true,"schedule_o_part_xii":true},"principal_officer_detail":{"person_name":"THOMAS BANKSTON","address_line1":"126 N MAIN STREET NO 210","city":"DAYTON","state":"OH","zip":"45402"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"audited_financial_statement_separate":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":true,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"phone":"9372243521","business_name_line1":"TERI WARWICK","address_line1":"126 N MAIN STREET SUITE 210","city":"DAYTON","state":"OH","zip":"45402"},"officers_directors_key_employees":[{"title":"CHAIR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"VICE CHAIR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"TREASURER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"SECRETARY","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"GENERAL AND ARTISTIC DIRECTOR","average_hours_per_week":40.0,"reportable_comp_from_org":93865,"reportable_comp_from_related_orgs":0,"other_compensation":12790,"officer":true}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.9232},"support_509":{"thirty_three_percent_test_current_year":true,"public_support_total":7365691,"public_support_percentage":0.9248,"investment_income_percentage":0.0704,"prior_year_investment_income_percentage":0.0684},"support_509_prior_schema":{"gross_receipts_from_admissions":{"current_year":411008,"current_year_minus1":554702,"current_year_minus2":569696,"current_year_minus3":605550,"current_year_minus4":757662,"total":2898618},"amounts_from_substantial_contributors":{"total":0},"amounts_received_from_disqualified_persons":{"total":0},"gifts_grants_contributions_509":{"current_year":796796,"current_year_minus1":904469,"current_year_minus2":810782,"current_year_minus3":989090,"current_year_minus4":965936,"total":4467073},"gross_investment_income_509":{"current_year":65632,"current_year_minus1":172870,"current_year_minus2":80386,"current_year_minus3":110086,"current_year_minus4":131865,"total":560839},"other_income_509":{"current_year":2168,"current_year_minus1":17375,"current_year_minus2":3354,"current_year_minus3":12427,"current_year_minus4":3165,"total":38489},"investment_income_and_ubti":{"current_year":65632,"current_year_minus1":172870,"current_year_minus2":80386,"current_year_minus3":110086,"current_year_minus4":131865,"total":560839},"total_509":{"current_year":1207804,"current_year_minus1":1459171,"current_year_minus2":1380478,"current_year_minus3":1594640,"current_year_minus4":1723598,"total":7365691},"total_support_total":{"current_year":1275604,"current_year_minus1":1649416,"current_year_minus2":1464218,"current_year_minus3":1717153,"current_year_minus4":1858628,"total":7965019},"support_from_dqps":{"total":0}}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"endowment_funds":{"current_year":{"beginning_year_balance":451314,"investment_earnings_or_losses":-5842,"administrative_expenses":1873,"end_year_balance":443599},"current_year_minus1":{"beginning_year_balance":394971,"investment_earnings_or_losses":58064,"administrative_expenses":1721,"end_year_balance":451314},"current_year_minus2":{"beginning_year_balance":371047,"investment_earnings_or_losses":25352,"administrative_expenses":1428,"end_year_balance":394971},"current_year_minus3":{"beginning_year_balance":355250,"contributions":40000,"investment_earnings_or_losses":-22965,"administrative_expenses":1238,"end_year_balance":371047},"permanent_endowment_eoy_percentage":1.0,"held_by_unrelated_organizations":false,"held_by_related_organizations":false},"land_buildings_equipment":{"equipment":{"other_cost_or_other_basis":37058,"book_value":1580,"depreciation":35478},"total_book_value":1580},"other_assets":{"assets":[{"description":"BENEFICIAL INTEREST IN ASSETS HELD AT J P MORGAN","book_value":1615445},{"description":"BENEFICIAL INTEREST IN ASSETS HELD AT THE DAYTON FOUNDATION","book_value":734216}],"total_book_value":2349661},"net_assets_reconciliation":{"total_revenue":1275604,"total_expenses":1416760,"excess_or_deficit_for_year":-141156,"other_amount":-181562,"total_adjustments":-181562,"excess_or_deficit_per_financial_statements":-322718},"revenue_reconciliation":{"total_revenue_audited_financial_statements":1094042,"other_revenue":-181562,"revenue_not_reported":-181562,"revenue_subtotal":1275604,"revenue_not_reported_financial_statement":0,"total_revenue_per_990":1275604},"expense_reconciliation":{"total_expenses_audited_financial_statements":1416760,"expenses_not_reported":0,"expenses_subtotal":1416760,"expenses_not_reported_financial_statement":0,"total_expenses_per_990":1416760},"supplemental_information":[{"identifier":"DESCRIPTION OF UNCERTAIN TAX POSITIONS UNDER FIN 48:","explanation":"ACCOUNTING FOR UNCERTAINTY IN INCOME TAXES - THE ASSOCIATION HAS ADOPTED ACCOUNTING RULES THAT PRESCRIBE WHEN TO RECOGNIZE, AND HOW TO MEASURE THE FINANCIAL STATEMENT EFFECTS OF INCOME TAX POSITIONS TAKEN, OR EXPECTED TO BE TAKEN, ON ITS INCOME TAX RETURNS. THESE RULES REQUIRE MANAGMENT TO EVALUATE THE LIKELIHOOD THAT, UPON EXAMINATION BY RELEVANT TAXING JURISDICTIONS, THOSE INCOME TAX POSITIONS WOULD BE SUSTAINED. BASED ON THAT EVALUATION, THE ASSOCIATION ONLY RECOGNIZES THE MAXIMUM BENEFIT OF EACH INCOME TAX POSITION THAT IS MORE THAN 50% LIKELY OF BEING SUSTAINED. TO THE EXTENT THAT ALL OR A PORTION OF THE BENEFITS OF AN INCOME TAX POSITION ARE NOT RECOGNIZED, A LIABILITY WOULD BE RECOGNIZED FOR THE UNRECOGNIZED BENEFITS, ALONG WITH ANY INTEREST AND PENALTIES THAT WOULD RESULT FORM DISALLOWANCE OF THE POSITION. SHOULD ANY SUCH PENALTIES AND INTEREST BE INCURRED, THEY WOULD BE RECOGNIZED AS OPERATING EXPENSES. BASED ON ITS REVIEW, MANAGEMENT DOES NOT BELIEVE THE ASSOCIATION HAS TAKEN ANY MATERIAL UNCERTAIN TAX POSITIONS, INCLUDING ANY POSITION THAT WOULD PLACE THE ASSOCIATION'S EXEMPT STATUS IN JEOPARDY AS OF JUNE 30, 2012 AND 2011. THE FEDERAL TAX RETURNS OF THE ASSOCIATION FOR 2008, 2009 AND 2010 ARE SUBJECT TO EXAMINATION BY TAXING AUTHORITIES, GENERALLY FOR THREE YEARS AFTER THEIR FILING DATE."},{"identifier":"PART XI, LINE 8 - OTHER ADJUSTMENTS:","explanation":"CHANGE IN NPV PLEDGES RECEIVABLE 6,098. CHANGE IN VALUE IN BENEFICIAL INTEREST -187,660. TOTAL TO SCHEDULE D, PART XI, LINE 8: -181,562."},{"identifier":"PART XII, LINE 2D - OTHER ADJUSTMENTS:","explanation":"CHANGE IN NPV 6,098. CHANGE IN VALUE IN BENEFICIAL INTEREST -187,660."}]},"ScheduleJ":{"benefits_and_procedures":{"travel_for_companions":true,"substantiation_required":true,"written_policy_travel_and_entertainment":true},"compensation_process":{"compensation_survey_or_study":true,"board_or_committee_approval":true},"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"THOMAS BANKSTON","base_compensation_filing_org":93865,"bonus_filing_org":0,"bonus_related_orgs":0,"compensation_based_on_related_orgs":0,"comp_report_prior_990_filing_org":0,"comp_report_prior_990_related_orgs":0,"deferred_compensation_filing_org":0,"deferred_compensation_related_orgs":0,"nontaxable_benefits_filing_org":12790,"nontaxable_benefits_related_orgs":0,"other_compensation_filing_org":0,"other_compensation_related_orgs":0,"total_compensation_filing_org":106655,"total_compensation_related_orgs":0,"name":"THOMAS BANKSTON"}],"supplemental_information":[{"identifier":"SUPPLEMENTAL INFORMATION","form_and_line_reference":"PART III","explanation":"THOMAS BANKSTON COMPENSATION - THOMAS BANKSTON RECEIVED HIS COMPENSATION THROUGH VICTORIA THEATRE ASSOCIATION (VTA), AN UNRELATED ORGANIZATION. THE OPERA AND THE VTA HAVE AN EMPLOYEE LEASING AGREEMENT."}]},"ScheduleM":{"policies":{"any_property_that_must_be_held":false,"review_process_unusual_noncash_gifts":true,"third_parties_used":false},"noncash_contributions":{"other_noncash_contributions":[{"description":"ADVERTISING","reported":true,"revenue_reported_on_990":27497,"contribution_count":7,"method_of_determining_revenues":"VENDOR INVOICE"},{"description":"ACCOMODATION","reported":true,"revenue_reported_on_990":17136,"contribution_count":5,"method_of_determining_revenues":"VENDOR INVOICE"},{"description":"HOSPITALITY","reported":true,"revenue_reported_on_990":15180,"contribution_count":6,"method_of_determining_revenues":"VENDOR INVOICE"}]}},"source_xml":"201311359349307361_public.xml"},{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"To provide professional opera to the public.","primary_activities":"Preparation, staging, and production of opera performances and recitals.","year":2010,"name":"Dayton Opera Association","phone":"9372280662","website":"www.daytonopera.org","type":"990","principal_officer":"Thomas Bankston","year_formation":1960,"state_legal_domicile":"OH","total_volunteers":144,"tax_period_begin":"2010-07-01T00:00:00","tax_period_end":"2011-06-30T00:00:00","address":"138 N Main Street, Dayton, OH, 45402, USA","city":"Dayton","state":"OH","country":"USA","zip_code":"45402"},"Governance":{"501c3 determination":true,"Number of voting members":23,"Number of independent voting members":23,"Number of employees total":0,"Total Gross UBI":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":true,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":true,"Audit committee":true,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":1649416,"Contributions":{"value":904469,"Other contributions":857211,"Grant revenue":47258},"Program revenue":{"value":554702,"Total revenue":554702},"Investment income":{"value":172870,"Investment income total":172870,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":17375,"Other total":17375,"Royalties revenue":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0}},"Expenses":{"value":1698435,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":0,"Current officers":0,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":1698435,"Management services":27799,"Legal":0,"Accounting":23540,"Lobbying services":0,"Investment management fees":3948,"Other services":0,"Advertising":170709,"Office expenses":22195,"Information technology":1985,"Royalties":0,"Occupancy":17204,"Travel":8408,"Conferences and meetings":585,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":3778,"Insurance":6887,"Travel entertainment public officials":0,"Itemized Expenses":{"value":1411397,"VARIOUS":1411397}}},"Assets":{"value":3555637,"Non-interest bearing cash":300,"Savings and temp cash investments":322987,"Pledges and grants receivable":454950,"Accounts receivable":6488,"Prepaid expenses deferred charges":43590,"Land, building, equipment":4070,"Investments publicly traded":931233,"Other assets":1792019},"Liabilities":{"value":333412,"Accounts payable, accrued":82190,"Deferred, revenue":251222},"Fund balance":{"value":3222225},"Form990Details":{"program_service_accomplishments":[{"description":"PREPARATION, STAGING, AND PRODUCTION OF OPERA PERFORMANCES AND RECITALS.","expense":1321777,"revenue":554702}],"program_service_revenue_detail":[{"business_code":"711190","description":"TICKET SALES","total_revenue":554702,"related_or_exempt_function_income":554702}],"functional_expense_allocations":{"current_officers_directors":{"total":0},"disqualified_persons":{"total":0},"other_salaries_and_wages":{"total":0},"pension_plan_contributions":{"total":0},"other_employee_benefits":{"total":0},"payroll_taxes":{"total":0},"management_fees":{"program_services":23833,"management_and_general":2986,"fundraising":980,"total":27799},"legal_fees":{"total":0},"accounting_fees":{"management_and_general":23540,"total":23540},"lobbying_fees":{"total":0},"professional_fundraising_fees":{"total":0},"investment_management_fees":{"program_services":3948,"total":3948},"other_service_fees":{"total":0},"advertising":{"program_services":169572,"fundraising":1137,"total":170709},"office_expenses":{"program_services":4543,"management_and_general":12197,"fundraising":5455,"total":22195},"information_technology":{"management_and_general":297,"fundraising":1688,"total":1985},"royalties":{"total":0},"occupancy":{"program_services":10831,"management_and_general":5247,"fundraising":1126,"total":17204},"travel":{"program_services":6116,"management_and_general":1899,"fundraising":393,"total":8408},"conferences_meetings":{"program_services":585,"total":585},"interest":{"total":0},"payments_to_affiliates":{"total":0},"depreciation_depletion":{"program_services":3778,"total":3778},"insurance":{"program_services":250,"management_and_general":6637,"total":6887}},"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"lobbying_activities":false,"deductible_non_cash_contributions":true,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_vi":true,"schedule_o_part_vii":true,"schedule_o_part_xi":true},"principal_officer_detail":{"person_name":"Thomas Bankston","address_line1":"138 N Main Street","city":"Dayton","state":"OH","zip":"45402"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"audited_financial_statement_separate":true,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":true,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"person_name":"DENNIS BELL","phone":"9372280662","address_line1":"138 N MAIN STREET","city":"Dayton","state":"OH","zip":"45402"},"officers_directors_key_employees":[{"title":"Chair","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"Vice Chair","average_hours_per_week":1.0,"individual_trustee_or_director":true,"officer":true},{"title":"Treasurer","average_hours_per_week":1.0,"individual_trustee_or_director":true,"officer":true},{"title":"Secretary","average_hours_per_week":1.0,"individual_trustee_or_director":true,"officer":true},{"title":"Trustee","average_hours_per_week":1.0,"individual_trustee_or_director":true},{"title":"Trustee","average_hours_per_week":1.0,"individual_trustee_or_director":true},{"title":"Trustee","average_hours_per_week":1.0,"individual_trustee_or_director":true},{"title":"Trustee","average_hours_per_week":1.0,"individual_trustee_or_director":true},{"title":"Trustee","average_hours_per_week":1.0,"individual_trustee_or_director":true},{"title":"Trustee","average_hours_per_week":1.0,"individual_trustee_or_director":true},{"title":"Trustee","average_hours_per_week":1.0,"individual_trustee_or_director":true},{"title":"Trustee","average_hours_per_week":1.0,"individual_trustee_or_director":true},{"title":"Trustee","average_hours_per_week":1.0,"individual_trustee_or_director":true},{"title":"Trustee","average_hours_per_week":1.0,"individual_trustee_or_director":true},{"title":"Trustee","average_hours_per_week":1.0,"individual_trustee_or_director":true},{"title":"Trustee","average_hours_per_week":1.0,"individual_trustee_or_director":true},{"title":"Trustee","average_hours_per_week":1.0,"individual_trustee_or_director":true},{"title":"Trustee","average_hours_per_week":1.0,"individual_trustee_or_director":true},{"title":"Trustee","average_hours_per_week":1.0,"individual_trustee_or_director":true},{"title":"Trustee","average_hours_per_week":1.0,"individual_trustee_or_director":true},{"title":"Trustee","average_hours_per_week":1.0,"individual_trustee_or_director":true},{"title":"Trustee","average_hours_per_week":1.0,"individual_trustee_or_director":true},{"title":"Trustee","average_hours_per_week":1.0,"individual_trustee_or_director":true},{"title":"General and Artistic Director","average_hours_per_week":40.0,"reportable_comp_from_org":101219,"other_compensation":5052,"officer":true}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.94174},"support_509":{"thirty_three_percent_test_current_year":true,"public_support_total":8381613,"public_support_percentage":0.92316,"investment_income_percentage":0.06835,"prior_year_investment_income_percentage":0.05187},"support_509_prior_schema":{"gross_receipts_from_admissions":{"current_year":554702,"current_year_minus1":569696,"current_year_minus2":605550,"current_year_minus3":757662,"current_year_minus4":903002,"total":3390612},"gifts_grants_contributions_509":{"current_year":904469,"current_year_minus1":810782,"current_year_minus2":989090,"current_year_minus3":965936,"current_year_minus4":1320724,"total":4991001},"gross_investment_income_509":{"current_year":172870,"current_year_minus1":80386,"current_year_minus2":110086,"current_year_minus3":131865,"current_year_minus4":125367,"total":620574},"other_income_509":{"current_year":17375,"current_year_minus1":3354,"current_year_minus2":12427,"current_year_minus3":3165,"current_year_minus4":40725,"total":77046},"investment_income_and_ubti":{"current_year":172870,"current_year_minus1":80386,"current_year_minus2":110086,"current_year_minus3":131865,"current_year_minus4":125367,"total":620574},"total_509":{"current_year":1459171,"current_year_minus1":1380478,"current_year_minus2":1594640,"current_year_minus3":1723598,"current_year_minus4":2223726,"total":8381613},"total_support_total":{"current_year":1649416,"current_year_minus1":1464218,"current_year_minus2":1717153,"current_year_minus3":1858628,"current_year_minus4":2389818,"total":9079233}}},"ScheduleB":{"attached":true,"required":true},"ScheduleD":{"endowment_funds":{"current_year":{"beginning_year_balance":394971,"investment_earnings_or_losses":58370,"administrative_expenses":2067,"end_year_balance":451274},"current_year_minus1":{"beginning_year_balance":371047,"investment_earnings_or_losses":25352,"administrative_expenses":1428,"end_year_balance":394971},"current_year_minus2":{"beginning_year_balance":355250,"contributions":40000,"investment_earnings_or_losses":-22965,"administrative_expenses":1238,"end_year_balance":371047},"permanent_endowment_eoy_percentage":1.0,"held_by_unrelated_organizations":false,"held_by_related_organizations":false},"land_buildings_equipment":{"equipment":{"other_cost_or_other_basis":37058,"book_value":4070,"depreciation":32988},"total_book_value":4070},"other_assets":{"assets":[{"description":"CATTERTON TRUST","book_value":1792019}],"total_book_value":1792019},"other_liabilities":{"federal_income_tax_liability":0,"total_liability":0},"net_assets_reconciliation":{"total_revenue":1649416,"total_expenses":1698435,"excess_or_deficit_for_year":-49019,"net_unrealized_gains_losses_on_investments":199695,"other_amount":10796,"total_adjustments":210491,"excess_or_deficit_per_financial_statements":161472},"revenue_reconciliation":{"total_revenue_audited_financial_statements":1859907,"net_unrealized_gains_investments":199695,"other_revenue":10796,"revenue_not_reported":210491,"revenue_subtotal":1649416,"total_revenue_per_990":1649416},"expense_reconciliation":{"total_expenses_audited_financial_statements":1698435,"expenses_subtotal":1698435,"total_expenses_per_990":1698435},"supplemental_information":[{"identifier":"Part X:","explanation":"The Association has evaluated the tax positions it has taken, or expects to take, in the course of preparing the Association's tax returns to determine whether the tax positions are \"more-likely-than-not\" of being sustained by the applicable tax authority. Generally accepted accounting principles require the benefit arising from an uncertain tax position to be recognized in the financial statements only when it is \"more-likely-than-not\" the position will be sustained upon examination, including resolution of any related appeals or litigation processes, based upon the technical merits and consideration of all available information. Once the recognition threshold is met, the portion of the tax benefit that is recorded represents the largest amount of tax benefit that is greater than 50 percent likely to be realized upon settlement with a taxing authority. Based on its review, management does not believe the Association has taken any material uncertain tax positions, including any position that would place the Association's exempt status in jeopardy as of June 30, 2011. The federal tax returns of the Corporation for 2007, 2008, and 2009 are subject to examination by taxing authorities, generally for three years after their filing date."},{"identifier":"Part XI, Line 8 - Other Adjustments:","explanation":"NPV Pledges: 10,792 Rounding: 4"},{"identifier":"Part XII, Line 2D - Other Adjustments:","explanation":"NPV Pledges: 10,792 Rounding: 4"}]},"ScheduleI":{"reported_domestic_org_grants":0,"reported_domestic_individual_grants":0,"total_domestic_grants":0},"ScheduleF":{"reported_foreign_grants":0},"ScheduleJ":{"compensation_process":{"compensation_survey_or_study":true,"board_or_committee_approval":true},"compensation_arrangements":{"compensation_based_on_revenue_filing_org":false,"compensation_based_on_revenue_related_orgs":false,"compensation_based_on_net_earnings_filing_org":false,"compensation_based_on_net_earnings_related_orgs":false,"nonfixed_payments":false,"initial_contract_exception":false,"severance_payment":false,"supplemental_nonqualified_retirement_plan":false,"equity_based_compensation_arrangement":false},"compensation":[{"person_name":"Thomas Bankston","base_compensation_filing_org":89781,"bonus_filing_org":5000,"comp_report_prior_990_filing_org":105805,"deferred_compensation_filing_org":0,"nontaxable_benefits_filing_org":5052,"other_compensation_filing_org":6438,"total_compensation_filing_org":106271,"name":"Thomas Bankston"}],"supplemental_information":[{"identifier":"Tom Bankston Compensation","explanation":"Tom Bankston received his compensation through Victoria Theatre Association (VTA), an unrelated orginization. The Opera and the VTA have an employee leasing agreement."}]},"ScheduleM":{"policies":{"any_property_that_must_be_held":false,"review_process_unusual_noncash_gifts":true,"third_parties_used":false},"noncash_contributions":{"other_noncash_contributions":[{"description":"Advertising","reported":true,"revenue_reported_on_990":47965,"contribution_count":11,"method_of_determining_revenues":"Vendor Invoice"},{"description":"Accomodation","reported":true,"revenue_reported_on_990":30106,"contribution_count":5,"method_of_determining_revenues":"Vendor Invoice"},{"description":"Hospitality","reported":true,"revenue_reported_on_990":7075,"contribution_count":3,"method_of_determining_revenues":"Vendor Invoice"}]}},"source_xml":"201220939349300027_public.xml"}],"Latest":{"Organization":{"Hours":[0],"Total Compensation":[0],"Direct compensation":[0],"Other compensation":[0]},"Basic":{"mission":"The mission of the dayton opera was to educate, entertain, and enrich a diverse and expanding opera community. The dayton opera was merged into the dayton performing arts alliance on july 1, 2012. The community will continue to receive the benefits provided by the dayton opera as its mission will be included in the mission of the new dayton performing arts alliance.","primary_activities":"Preparation, staging, and production of opera performances and recitials - this program will continue within the new merged entity - dayton performing arts alliance.\n\nDayton opera merged with the dayton ballet and dayton philharmonic orchestra. Dayton's three classical performing arts organizatons, became a new, single entity on july 1, 2012, the dayton performing arts alliance. While the organizations are now a single entity, the three performing arts units will continue the process of merging organizations, operationally under the federal identification number of the former dayton philharmonic orchestra. Dayton opera's assets and liabilities were mergered into the new entity.","year":2012,"name":"DAYTON OPERA ASSOCIATION","phone":"9372243521","website":"WWW.DAYTONOPERA.ORG","type":"990","principal_officer":"THOMAS BANKSTON","year_formation":1960,"state_legal_domicile":"OH","total_volunteers":0,"tax_period_begin":"2012-07-01T00:00:00","tax_period_end":"2013-06-30T00:00:00","address":"126 N MAIN STREET, DAYTON, OH, 45402, USA","city":"DAYTON","state":"OH","country":"USA","zip_code":"45402"},"Governance":{"501c3 determination":true,"Number of voting members":27,"Number of independent voting members":27,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":false,"Taxable party notification":false,"Family or business relationship":false,"Delegation of management duties":false,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":false,"Material diversion or misuse":false,"Members or stockholders":false,"Election of board members":false,"Decisions subject to approval":false,"Minutes of governing body":true,"Local chapters":false,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":false,"Financial statements audited by independent accountant":false,"Federal grant audit required":false,"Political activities":false,"Donor advised funds":false,"Conservation easements":false,"Collections of art":false,"School":false,"Hospital":false,"Foreign activities":false,"Foreign office":false,"Gaming":false,"Fundraising activities":false,"Professional fundraising":false,"Loan to officer or DQP":false,"Grant to related person":false,"Business relationship through family member":false,"Business relationship with organization":false,"Transfers to exempt non-charitable organization":false},"Revenues":{"value":0,"Contributions":{"value":0},"Program revenue":{"value":0,"Unrelated business revenue":0},"Investment income":{"value":0},"Other revenues":{"value":0}},"Expenses":{"value":0,"Grant expense":{"value":0},"Total professional fundraising expense":{"value":0},"Benefits paid to members":{"value":0},"Salaries":{"value":0},"Other expenses":{"value":0}},"Assets":{"value":0,"Non-interest bearing cash":0,"Savings and temp cash investments":0,"Pledges and grants receivable":0,"Accounts receivable":0,"Receivables from officers":0,"Receivables from disqual persons":0,"Other net note and loans":0,"Inventories for sale or use":0,"Prepaid expenses deferred charges":0,"Land, building, equipment":0,"Investments publicly traded":0,"Investments other":0,"Investments program related":0,"Intangible assets":0,"Other assets":0},"Liabilities":{"value":0,"Accounts payable, accrued":0,"Deferred, revenue":0},"Fund balance":{"value":0},"Form990Details":{"program_service_accomplishments":[{"description":"PREPARATION, STAGING, AND PRODUCTION OF OPERA PERFORMANCES AND RECITIALS - THIS PROGRAM WILL CONTINUE WITHIN THE NEW MERGED ENTITY - DAYTON PERFORMING ARTS ALLIANCE.","expense":0,"grants":0,"revenue":0}],"tax_and_disclosure_flags":{"activities_conducted_through_partnership":false,"foreign_financial_account":false,"lobbying_activities":false,"deductible_non_cash_contributions":false,"deductible_contributions_of_art":false,"method_of_accounting_accrual":true,"schedule_o_part_iii":true,"schedule_o_part_vi":true,"schedule_o_part_xi":true},"principal_officer_detail":{"person_name":"THOMAS BANKSTON","address_line1":"126 N MAIN STREET","city":"DAYTON","state":"OH","zip":"45402"},"audit_financial_statement_detail":{"accountant_compile_or_review":false,"federal_grant_audit_required":false},"related_party_due_diligence":{"officer_entity_with_business_relationship":false,"officer_mailing_address":false,"related_entity":false,"related_org_controlled_entity":false,"compensation_from_other_sources":false,"excess_benefit_transaction":false,"annual_disclosure_covered_persons":true},"grant_due_diligence":{"grants_to_organizations":false,"grants_to_individuals":false,"more_than_5000_to_organizations":false,"more_than_5000_to_individuals":false},"books_are_in_care_of":{"phone":"9372243521","business_name_line1":"TERI WARWICK","address_line1":"126 N MAIN STREET","city":"DAYTON","state":"OH","zip":"45402"},"officers_directors_key_employees":[{"title":"CHAIR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"VICE CHAIR","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"TREASURER","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"SECRETARY","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true,"officer":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"TRUSTEE","average_hours_per_week":1.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"individual_trustee_or_director":true},{"title":"GENERAL AND ARTISTIC DIREC","average_hours_per_week":40.0,"reportable_comp_from_org":0,"reportable_comp_from_related_orgs":0,"other_compensation":0,"officer":true}]},"ScheduleA":{"public_charity_status":{"publicly_supported_org_509a2":true},"support_170":{"prior_year_support_percentage":0.9248},"support_509":{"thirty_three_percent_test_current_year":true,"public_support_total":5642093,"public_support_percentage":0.924,"investment_income_percentage":0.0703,"prior_year_investment_income_percentage":0.0704},"support_509_prior_schema":{"gross_receipts_from_admissions":{"current_year_minus1":411008,"current_year_minus2":554702,"current_year_minus3":569696,"current_year_minus4":605550,"total":2140956},"amounts_from_substantial_contributors":{"total":0},"amounts_received_from_disqualified_persons":{"total":0},"gifts_grants_contributions_509":{"current_year_minus1":796796,"current_year_minus2":904469,"current_year_minus3":810782,"current_year_minus4":989090,"total":3501137},"gross_investment_income_509":{"current_year_minus1":65632,"current_year_minus2":172870,"current_year_minus3":80386,"current_year_minus4":110086,"total":428974},"other_income_509":{"current_year_minus1":2168,"current_year_minus2":17375,"current_year_minus3":3354,"current_year_minus4":12427,"total":35324},"investment_income_and_ubti":{"current_year_minus1":65632,"current_year_minus2":172870,"current_year_minus3":80386,"current_year_minus4":110086,"total":428974},"total_509":{"current_year_minus1":1207804,"current_year_minus2":1459171,"current_year_minus3":1380478,"current_year_minus4":1594640,"total":5642093},"total_support_total":{"current_year_minus1":1275604,"current_year_minus2":1649416,"current_year_minus3":1464218,"current_year_minus4":1717153,"total":6106391},"support_from_dqps":{"total":0}},"supplemental_information":{"general":{"explanation":"SCHEDULE A, PART IV, SUPPLEMENTAL INFORMATION: THE 2012 TAX YEAR IS A SHORT YEAR PERIOD FROM JULY 1, 2012 - JULY 31, 2012. BEGINNING JULY 1, 2012, THE DAYTON OPERA ASSOCIATION WAS MERGED WITH THE DAYTON PHILHARMONIC ORCHESTRA AND THE DAYTON BALLET ASSOCIATION TO FORM THE DAYTON PERFORMING ARTS ALLIANCE. THE NEW ORGANIZATION'S MISSION WILL ENCOMPASS THE EXISTING MISSION OF THE DAYTON OPERA ASSOCIATION."}}},"ScheduleB":{"attached":false,"required":false},"ScheduleD":{"endowment_funds":{"current_year":{"beginning_year_balance":443599,"contributions":0,"investment_earnings_or_losses":0,"grants_or_scholarships":0,"other_expenditures":443599,"administrative_expenses":0},"current_year_minus1":{"beginning_year_balance":451314,"investment_earnings_or_losses":-5842,"administrative_expenses":1873,"end_year_balance":443599},"current_year_minus2":{"beginning_year_balance":394971,"investment_earnings_or_losses":58064,"administrative_expenses":1721,"end_year_balance":451314},"current_year_minus3":{"beginning_year_balance":371047,"investment_earnings_or_losses":25352,"administrative_expenses":1428,"end_year_balance":394971},"current_year_minus4":{"beginning_year_balance":355250,"contributions":40000,"investment_earnings_or_losses":-22965,"administrative_expenses":1238,"end_year_balance":371047},"held_by_unrelated_organizations":false,"held_by_related_organizations":false},"land_buildings_equipment":{"total_book_value":0},"supplemental_information":[{"identifier":"DESCRIPTION OF INTENDED USE OF ENDOWMENT FUNDS:","form_and_line_reference":"PART V, LINE 4:","explanation":"THE ENDOWED FUNDS WERE TRANSFERRED TO THE DAYTON PERFORMING ARTS ALLIANCE WHEN DAYTON OPERA MERGED ON JULY 1, 2012 - THE FUNDS WILL BE USED TO TO SUPPORT OPERA PRODUCTIONS. THE TRANSFER OF FUNDS HAS BEEN REPORTED IN PART V AS OTHER EXPENDITURES FOR FACILITIES AND PROGRAMS."}]},"ScheduleN":{"termination_or_liquidation":{"assets_distributed":true,"liabilities_paid":true,"bonds_outstanding":false,"bond_liabilities_discharged":false,"required_to_notify_attorney_general":true,"attorney_general_notified":true},"successor_relationships":{"director_of_successor":true,"employee_of_successor":true,"owner_of_successor":false},"liquidations":[{"business_name_line1":"DAYTON PERFORMING ARTS ALLIANCE","ein":316000101,"irc_section":"501C3","distribution_date":"2012-07-01T00:00:00","description":"ALL ASSETS AND LIABILITIES OF THE ORGANIZATION WERE MERGED INTO THE DAYTON PERFORMING ARTS ALLIANCE. THIS ENTITY WAS FORMALLY DAYTON PHILHARMONIC ORCHESTRA ASSOCIATION.","fair_market_value":2899507,"method_of_fmv_determination":"FMV OF NET ASSETS AS OF 6/30/12 PER AUDITED F/S.","address_line1":"126 N MAIN STREET","city":"DAYTON","state":"OH","zip":"45402","name":"DAYTON PERFORMING ARTS ALLIANCE","address":"126 N MAIN STREET, DAYTON, OH, 45402"}],"supplemental_information":[{"explanation":"PART I, LINE 2E: THE FOLLOWING FORMER OFFICERS & TRUSTEES OF THE DAYTON OPERA ASSOCIATION HOLD THE FOLLOWING POSITIONS AT THE DAYTON PERFORMING ARTS ALLIANCE. TOM BANKSTON , ARTISTIC DIRECTORCRAIG JENNINGS, TRUSTEE/OFFICER - VICE-CHAIRCAROL WARNER, TRUSTEERONALD ANDERSON, TRUSTEEINGRID BROWN, TRUSTEEMARGARET DUNN, TRUSTEESHARON GRATTO, TRUSTEEJANE HALEY, TRUSTEECAROLYN WINGER, TRUSTEEJEREMY WINSTONE, TRUSTEE"},{"explanation":"PART I, LINE 7C: THE ORGANIZATION FILED THE REQUIRED MERGER AND TERMINATION PAPER WORK WITH THE STATE OF OHIO. THE FILINGS HAVE BEEN ATTACHED TO THE RETURN. THE ORGANIZATION'S LIABILITIES WERE ASSUMED BY THE NEW ORGANIZATION AND PAID."}]},"Ratings":{"Mission Deployment Rate":{"score":null},"Program Expense Ratio":{"score":null},"Fundraising Efficiency":{"score":null,"percentile":null},"Filing Consistency Score":{"score":1.0},"Grant Itemization Coverage":{"score":null},"Independent Voting Board Pct":{"score":1.0},"Operating Margin":{"score":null,"percentile":null},"Operating Reserve Ratio":{"score":null,"percentile":null},"Liabilities to Assets Ratio":{"score":null,"percentile":null},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":-0.434377538880325,"percentile":0.03822164898839202},"Asset Growth":{"score":-0.4781998501833302,"percentile":0.02409391256371184},"Foreign Oversight Score":{"score":null},"Major-Donor Itemization":{"score":null},"Related-Party Transparency":{"score":null},"Pay-Setting Controls":{"score":1.0,"weight":5,"atoms":{"Compensation committee":{"value":true},"Independent compensation consultant":{"value":true},"Form 990 of other organizations reviewed":{"value":true},"Written employment contract":{"value":true},"Compensation survey or study":{"value":true},"Board or committee approval":{"value":true}}},"Governance Policy Score":{"score":0.7777777777777778,"weight":5,"atoms":{"Conflict of interest policy":{"value":true},"Whistle blower policy":{"value":true},"Document retention policy":{"value":true},"Compensation process for CEO":{"value":true},"Compensation process for other employees":{"value":true},"Form 990 provided to governing body":{"value":true},"Minutes of governing body":{"value":true},"Audit committee":{"value":false},"Independent audit financial statements":{"value":false}}},"Categories":{"Financial Efficiency":{"score":null,"weight":45},"Transparency & Controls":{"score":1.0,"weight":20},"Accountability":{"score":0.9074074074074074,"weight":14},"Sustainability":{"score":null,"weight":13},"Growth":{"score":0.03351240351349862,"weight":8}},"Overall Score":{"score":0.7850429269478975,"percentile":0.6261190453005472}},"source_xml":"201301689349300855_public.xml"},"sector":"Arts, Culture, and Humanities","donation_categories":[],"zakat_policy":null},"error":null}