{"success":true,"data":{"_id":462283415,"filings":[{"Organization":{"value":null,"Person":["CODRUT BIRSAN","ALEX SOARE","SHELLEY SHEPHERD","LUCY SU","DONALD FOUTS","CRISTIAN LUPUT","SUSAN MURPHY"],"Title":["PRESIDENT","GENERAL MANAGER","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[15.0,30.0,1.0,0.5,0.5,0.5,0.5],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Promotion of classical music and opera","year":2019,"name":"CHICAGO SUMMER OPERA INCORPORATED","phone":null,"website":"CHICAGOSUMMEROPERA.COM","type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2019-08-01T00:00:00","tax_period_end":"2020-07-31T00:00:00","address":"2612 LOMBARD AVE, Berwyn, IL, 60402, USA","city":"Berwyn","state":"IL","country":"USA","zip_code":60402},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"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":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"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":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":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},"Revenues":{"value":79003,"Contributions":{"value":6170,"Other contributions":0,"Contributions from gifts and grants":6170,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":72833,"Total revenue":72833,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":110918,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":74795,"Fundraising professional":0,"Fees to independent contractors":74795},"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":36123,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":15608,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":4560,"Itemized Expenses":15955,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":14787,"Non-interest bearing cash":0,"Savings and temp cash investments":6932,"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":7855},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":14787,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.40397200106325076,"percentile":0.08909855321695183},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.13331470095025152,"percentile":0.08375127494336897},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.04598064645392567,"percentile":0.5891639936828272},"Asset Growth":{"score":0.17624473569488824,"percentile":0.819419332644953},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.4176045314567521,"percentile":0.15096463610887406}},"source_xml":"202211339349202181_public.xml"},{"Organization":{"value":null,"Person":["CRISTIAN LUPUT","VLAD VITOC","CHARLOTTE TSOU","SUSAN MURPHY","ALEX SOARE","CODRUT BIRSAN","LUCY SU","SHELLEY SHEPHERD"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","GENERAL MANAGER","PRESIDENT","DIRECTOR","TREASURER"],"Hours":[0.5,0.5,0.5,0.5,30.0,15.0,0.5,1.0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Promotion of classical music and opera. provide classical music education/training to students and subsequently offer performances of opera and/or classical instrumental music in which the students perform to the public in the community","year":2023,"name":"CHICAGO SUMMER OPERA INCORPORATED","phone":null,"website":"CHICAGOSUMMEROPERA.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":2012,"state_legal_domicile":"IL","total_volunteers":6,"tax_period_begin":"2023-08-01T00:00:00","tax_period_end":"2024-07-31T00:00:00","address":"1130 RIDGE RD, Wilmette, IL, 60091, USA","city":"Wilmette","state":"IL","country":"USA","zip_code":60091},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":553234,"Contributions":{"value":27692,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":27692,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":525542,"Total revenue":{"value":525542,"Tuition":281970,"Tickets & Concessions":29995,"Housing paid by student":208217,"Application Fees":5360},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":599341,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":51009,"Current officers":51009,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":548332,"Management services":225177,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":15846,"Office expenses":511,"Information technology":0,"Royalties":0,"Occupancy":23901,"Travel":1542,"Conferences and meetings":0,"Interest":7164,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":274191,"ProductionLightSceneryTra":34653,"Auditions costs":6045,"Ins Legal Admin Acct":11589,"Housing on behalf of student":221904},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":599341,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":3083,"Non-interest bearing cash":3083,"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":30455,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":30455,"Other liabilities":0},"Fund balance":{"value":-27372,"Net assets without donor restriction":-27372,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.08334086480585069,"percentile":0.2411319346547838},"Liabilities to Assets Ratio":{"score":9.87836522867337,"percentile":0.0046215953578387274},"Operating Reserve Ratio":{"score":0.00514398314148373,"percentile":0.023581829487906755},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.4432523948206818,"percentile":0.9160527711630068},"Revenue Growth":{"score":0.20466393827733878,"percentile":0.8999230371031715},"Asset Growth":{"score":0.025510643491572806,"percentile":0.42711042615747835},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6964627405362186,"percentile":0.8428064410266174}},"source_xml":"202511329349307166_public.xml"},{"Organization":{"value":null,"Person":["CODRUT BIRSAN","ALEX SOARE","SHELLEY SHEPHERD"],"Title":["PRESIDENT","SECRETARY","TREASURER"],"Hours":[7.0,5.0,1.0],"Total Compensation":[12000,12000,595],"Direct compensation":[12000,12000,595],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"Promotion of classical music and opera","year":2015,"name":"CANDID CONCERT OPERA INCORPORATED","phone":null,"website":"CANDIDCONCERTOPERA.ORG","type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2015-08-01T00:00:00","tax_period_end":"2016-07-31T00:00:00","address":"2612 LOMBARD AVE, Berwyn, IL, 60402, USA","city":"Berwyn","state":"IL","country":"USA","zip_code":60402},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"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":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"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":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":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},"Revenues":{"value":107953,"Contributions":{"value":5732,"Other contributions":0,"Contributions from gifts and grants":5732,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":102221,"Total revenue":102221,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":109693,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":99065,"Fundraising professional":0,"Fees to independent contractors":99065},"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":10628,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":7058,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":1556,"Itemized Expenses":2014,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":11637,"Non-interest bearing cash":0,"Savings and temp cash investments":10150,"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":1487},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":11637,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.016118125480533194,"percentile":0.3466693052469909},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.10608698823078956,"percentile":0.0709360605416976},"Officer Compensation Ratio":{"score":0.22421667745434987,"percentile":0.27583493809910103},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.412755990421825,"percentile":0.1426082762060426}},"source_xml":"201740459349200924_public.xml"},{"Organization":{"value":null,"Person":["CODRUT BIRSAN","ALEX SOARE","SHELLEY SHEPHERD"],"Title":["PRESIDENT","SECRETARY","TREASURER"],"Hours":[7.0,5.0,1.0],"Total Compensation":[8906,7500,595],"Direct compensation":[8906,7500,595],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"Promotion of classical music and opera","year":2014,"name":"CANDID CONCERT OPERA INCORPORATED","phone":null,"website":"CANDIDCONCERTOPERA.ORG","type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2014-08-01T00:00:00","tax_period_end":"2015-07-31T00:00:00","address":"3203 CLINTON AVE APT 2W, Berwyn, IL, 60402, USA","city":"Berwyn","state":"IL","country":"USA","zip_code":60402},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"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":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"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":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":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},"Revenues":{"value":96900,"Contributions":{"value":7584,"Other contributions":0,"Contributions from gifts and grants":7584,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":89316,"Total revenue":89316,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":97045,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":77648,"Fundraising professional":0,"Fees to independent contractors":77648},"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":19397,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":9455,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":1321,"Itemized Expenses":8621,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":13377,"Non-interest bearing cash":0,"Savings and temp cash investments":9400,"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":3977},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":13377,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.0014963880288957688,"percentile":0.3818372875013833},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.13784326858673812,"percentile":0.08588131704504554},"Officer Compensation Ratio":{"score":0.17518676902467928,"percentile":0.3588249744694505},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":null,"percentile":null},"Asset Growth":{"score":null,"percentile":null},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.4297092603915645,"percentile":0.17248618755803305}},"source_xml":"201503489349200120_public.xml"},{"Organization":{"value":null,"Person":["CODRUT BIRSAN","ALEX SOARE","SHELLEY SHEPHERD","LUCY SU","VLAD VITOC","CRISTIAN LUPUT","SUSAN MURPHY"],"Title":["PRESIDENT","GENERAL MANAGER","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[15.0,30.0,1.0,0.5,0.5,0.5,0.5],"Total Compensation":[0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Promotion of classical music and opera","year":2020,"name":"CHICAGO SUMMER OPERA INCORPORATED","phone":null,"website":"CHICAGOSUMMEROPERA.COM","type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2020-08-01T00:00:00","tax_period_end":"2021-07-31T00:00:00","address":"933 BURNS Ave, Flossmoor, IL, 60422, USA","city":"Flossmoor","state":"IL","country":"USA","zip_code":60422},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"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":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"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":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":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},"Revenues":{"value":138994,"Contributions":{"value":5200,"Other contributions":0,"Contributions from gifts and grants":5200,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":133794,"Total revenue":133794,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":139398,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":103008,"Fundraising professional":0,"Fees to independent contractors":103008},"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":36390,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":25399,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":6111,"Itemized Expenses":4880,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":19303,"Non-interest bearing cash":0,"Savings and temp cash investments":6492,"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":12811},"Liabilities":{"value":4920,"Sum of Total Liabilities":4920,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":14383,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.0029066002849043844,"percentile":0.37796868309502213},"Liabilities to Assets Ratio":{"score":0.254882660726312,"percentile":0.22205944286854365},"Operating Reserve Ratio":{"score":0.13847400967015308,"percentile":0.08619395225674323},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.04178905511183019,"percentile":0.5705153994385544},"Asset Growth":{"score":0.09236090985885967,"percentile":0.6634720439202686},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.4108055310778167,"percentile":0.13925133334786555}},"source_xml":"202241319349204559_public.xml"},{"Organization":{"value":null,"Person":["CODRUT BIRSAN","ALEX SOARE","SHELLEY SHEPHERD"],"Title":["PRESIDENT","SECRETARY","TREASURER"],"Hours":[20.0,30.0,1.0],"Total Compensation":[14000,14000,595],"Direct compensation":[14000,14000,595],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"Promotion of classical music and opera","year":2016,"name":"CANDID CONCERT OPERA INCORPORATED","phone":null,"website":"CANDIDCONCERTOPERA.ORG","type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2016-08-01T00:00:00","tax_period_end":"2017-07-31T00:00:00","address":"2612 LOMBARD AVE, Berwyn, IL, 60402, USA","city":"Berwyn","state":"IL","country":"USA","zip_code":60402},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"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":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"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":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":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},"Revenues":{"value":111227,"Contributions":{"value":3300,"Other contributions":0,"Contributions from gifts and grants":3300,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":107927,"Total revenue":107927,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":112000,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":88455,"Fundraising professional":0,"Fees to independent contractors":88455},"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":23545,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":12166,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":4392,"Itemized Expenses":6987,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":10864,"Non-interest bearing cash":0,"Savings and temp cash investments":6416,"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":4448},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":10864,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.006949751409280121,"percentile":0.3676566166239935},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.097,"percentile":0.06667900770755937},"Officer Compensation Ratio":{"score":0.2553125,"percentile":0.23457825388135167},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.06799069855732726,"percentile":0.67468911777115},"Asset Growth":{"score":-0.10506438485980266,"percentile":0.10028044533698999},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.42125363807615407,"percentile":0.15741214222990518}},"source_xml":"201840309349200419_public.xml"},{"Organization":{"value":null,"Person":["ALEX SOARE","CODRUT BIRSAN","SHELLEY SHEPHERD","CRISTIAN LUPUT","SUSAN MURPHY","LUCY SU","VLAD VITOC"],"Title":["GENERAL MANAGER","PRESIDENT","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[30.0,15.0,1.0,0.5,0.5,0.5,0.5],"Total Compensation":[22732,18425,590,0,0,0,0],"Direct compensation":[22732,18425,590,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Promotion of classical music and opera. provide classical music education/training to students and subsequently offer performances of opera and/or classical instrumental music in which the students perform to the public in the community","year":2021,"name":"CHICAGO SUMMER OPERA INCORPORATED","phone":null,"website":"CHICAGOSUMMEROPERA.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":2012,"state_legal_domicile":"IL","total_volunteers":20,"tax_period_begin":"2021-08-01T00:00:00","tax_period_end":"2022-07-31T00:00:00","address":"933 BURNS Ave, Flossmoor, IL, 60422, USA","city":"Flossmoor","state":"IL","country":"USA","zip_code":60422},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":7,"Number of independent voting members":7,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":382228,"Contributions":{"value":15000,"Other contributions":15000,"Contributions from gifts and grants":0,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":367228,"Total revenue":{"value":367228,"Tuition&Application Fee":182314,"Tickets & Concessions":24827,"Fundraiser":26504,"Housing paid by student":128952,"Application Fees":4631},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":378851,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":41747,"Current officers":41747,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":337104,"Management services":137482,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":12211,"Advertising":14201,"Office expenses":1088,"Information technology":0,"Royalties":0,"Occupancy":15737,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":156385,"ProductionLightSceneryTra":17878,"Auditions costs":1888,"InsuranceLegal Admin Acct":3444,"Housing on behalf of student":133175},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":378851,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":34527,"Non-interest bearing cash":23193,"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":11334},"Liabilities":{"value":26767,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":26767},"Fund balance":{"value":7760,"Net assets without donor restriction":7760,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.008835040865661333,"percentile":0.4217108965147302},"Liabilities to Assets Ratio":{"score":0.7752483563587916,"percentile":0.0823763218311694},"Operating Reserve Ratio":{"score":0.0911360930814489,"percentile":0.06392975792091724},"Officer Compensation Ratio":{"score":0.11019371731894598,"percentile":0.5192418049500207},"Program Expense Growth":{"score":0.6666666666666667,"percentile":0.9589310549005527},"Revenue Growth":{"score":0.15808853460472877,"percentile":0.8578767703356047},"Asset Growth":{"score":0.0965143533036734,"percentile":0.6743026785431421},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7380345959769204,"percentile":0.9034111987021795}},"source_xml":"202331529349301308_public.xml"},{"Organization":{"value":null,"Person":["CODRUT BIRSAN","ALEX SOARE","SHELLEY SHEPHERD"],"Title":["PRESIDENT","SECRETARY","TREASURER"],"Hours":[15.0,30.0,1.0],"Total Compensation":[0,0,0],"Direct compensation":[0,0,0],"Other compensation":[0,0,0]},"Basic":{"value":null,"mission":"Promotion of classical music and opera","year":2017,"name":"CANDID CONCERT OPERA INCORPORATED","phone":null,"website":"CANDIDCONCERTOPERA.ORG","type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2017-08-01T00:00:00","tax_period_end":"2018-07-31T00:00:00","address":"2612 LOMBARD AVE, Berwyn, IL, 60402, USA","city":"Berwyn","state":"IL","country":"USA","zip_code":60402},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"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":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"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":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":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},"Revenues":{"value":154040,"Contributions":{"value":8902,"Other contributions":0,"Contributions from gifts and grants":8902,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":145138,"Total revenue":145138,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":119395,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":58916,"Fundraising professional":0,"Fees to independent contractors":58916},"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":60479,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":42927,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":8344,"Itemized Expenses":9208,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":45509,"Non-interest bearing cash":0,"Savings and temp cash investments":28797,"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":16712},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":45509,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.22490911451571022,"percentile":0.779875553301938},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.38116336530005446,"percentile":0.19969387212755033},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.14863779460563262,"percentile":0.8465691877964674},"Asset Growth":{"score":0.46996694803838446,"percentile":0.9683444136763572},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.6197403394753086,"percentile":0.6619884916815372}},"source_xml":"201930539349200803_public.xml"},{"Organization":{"value":null,"Person":["CRISTIAN LUPUT","VLAD VITOC","CHARLOTTE TSOU","SUSAN MURPHY","ALEX SOARE","CODRUT BIRSAN","LUCY SU","SHELLEY SHEPHERD"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","GENERAL MANAGER","PRESIDENT","DIRECTOR","TREASURER"],"Hours":[0.5,0.5,0.0,0.5,30.0,15.0,0.5,1.0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Promotion of classical music and opera. provide classical music education/training to students and subsequently offer performances of opera and/or classical instrumental music in which the students perform to the public in the community","year":2022,"name":"CHICAGO SUMMER OPERA INCORPORATED","phone":null,"website":"CHICAGOSUMMEROPERA.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":2012,"state_legal_domicile":"IL","total_volunteers":4,"tax_period_begin":"2022-08-01T00:00:00","tax_period_end":"2023-07-31T00:00:00","address":"933 BURNS Ave, Flossmoor, IL, 60422, USA","city":"Flossmoor","state":"IL","country":"USA","zip_code":60422},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":true,"Premiums Paid":true,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":433948,"Contributions":{"value":13503,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":13503,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":420445,"Total revenue":{"value":420445,"Tuition":235841,"Tickets & Concessions":19537,"Housing paid by student":160163,"Application Fees":4904},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":427705,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":48016,"Current officers":48016,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":379689,"Management services":146613,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":9666,"Office expenses":571,"Information technology":0,"Royalties":0,"Occupancy":21417,"Travel":0,"Conferences and meetings":0,"Interest":4955,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":196467,"ProductionLightSceneryTra":22591,"Auditions costs":3776,"InsuranceLegal Admin Acct":6437,"Housing on behalf of student":163663},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":427705,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":38063,"Non-interest bearing cash":38063,"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":20000,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":20000,"Other liabilities":0},"Fund balance":{"value":18063,"Net assets without donor restriction":18063,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.014386516356798511,"percentile":0.43720977060044075},"Liabilities to Assets Ratio":{"score":0.5254446575414444,"percentile":0.1290109679417534},"Operating Reserve Ratio":{"score":0.08899358202499386,"percentile":0.06293425627074088},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.5295428339755702,"percentile":0.9380621781815097},"Revenue Growth":{"score":0.1905291862424329,"percentile":0.8891188350241933},"Asset Growth":{"score":0.09811985398412909,"percentile":0.6784360441367076},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.7570529179417239,"percentile":0.9243575942082837}},"source_xml":"202441299349302519_public.xml"},{"Organization":{"value":null,"Person":["CODRUT BIRSAN","ALEX SOARE","SHELLEY SHEPHERD","LUCY SU","DONALD FOUTS","CRISTIAN LUPUT","SUSAN MURPHY"],"Title":["PRESIDENT","GENERAL MANAGER","TREASURER","DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR"],"Hours":[15.0,30.0,1.0,0.5,0.5,0.5,0.5],"Total Compensation":[14000,14000,590,0,0,0,0],"Direct compensation":[14000,14000,590,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Promotion of classical music and opera","year":2018,"name":"CANDID CONCERT OPERA INCORPORATED","phone":null,"website":"CANDIDCONCERTOPERA.ORG","type":"990EZ","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":null,"state_legal_domicile":null,"total_volunteers":null,"tax_period_begin":"2018-08-01T00:00:00","tax_period_end":"2019-07-31T00:00:00","address":"2612 LOMBARD AVE, Berwyn, IL, 60402, USA","city":"Berwyn","state":"IL","country":"USA","zip_code":60402},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":null,"Number of independent voting members":null,"Number of employees total":null,"Total Gross UBI":null,"Net unrelated business taxable income":null,"Number of employees":null,"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":false,"Whistle blower policy":false,"Compensation process for CEO":false,"Compensation process for other employees":false,"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":false,"Local chapters":false,"Form 990 provided to governing body":false,"Document retention policy":false,"Investment in joint venture":false,"Independent audit financial statements":false,"Consolidated audit financial statements":false,"Accountant compile or review":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},"Revenues":{"value":189553,"Contributions":{"value":3000,"Other contributions":0,"Contributions from gifts and grants":3000,"Fundraising revenue":0,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":186553,"Total revenue":186553,"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":188360,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":116177,"Fundraising professional":0,"Fees to independent contractors":116177},"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":72183,"Management services":0,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":0,"Office expenses":50183,"Information technology":0,"Royalties":0,"Occupancy":0,"Travel":0,"Conferences and meetings":0,"Interest":0,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":6230,"Itemized Expenses":15770,"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":0,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":46702,"Non-interest bearing cash":0,"Savings and temp cash investments":22848,"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":23854},"Liabilities":{"value":0,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":0,"Other liabilities":0},"Fund balance":{"value":46702,"Net assets without donor restriction":0,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":0.0,"percentile":0.4421253816471043},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":0.006293754253427801,"percentile":0.41436539867392996},"Liabilities to Assets Ratio":{"score":0.0,"percentile":0.9977938754541298},"Operating Reserve Ratio":{"score":0.24794011467402846,"percentile":0.1381544498782299},"Officer Compensation Ratio":{"score":0.15178381822042897,"percentile":0.4081220113628649},"Program Expense Growth":{"score":null,"percentile":null},"Revenue Growth":{"score":0.17538462238108882,"percentile":0.8758987986900909},"Asset Growth":{"score":0.39239122797429915,"percentile":0.9526862390578517},"Independent Voting Board Pct":{"score":null,"percentile":null},"Governance Policy Score":{"score":0.0,"percentile":0.3578721869904765},"Overall Score":{"score":0.5280678044455486,"percentile":0.39517412966166793}},"source_xml":"201933469349200413_public.xml"}],"Latest":{"Organization":{"value":null,"Person":["CRISTIAN LUPUT","VLAD VITOC","CHARLOTTE TSOU","SUSAN MURPHY","ALEX SOARE","CODRUT BIRSAN","LUCY SU","SHELLEY SHEPHERD"],"Title":["DIRECTOR","DIRECTOR","DIRECTOR","DIRECTOR","GENERAL MANAGER","PRESIDENT","DIRECTOR","TREASURER"],"Hours":[0.5,0.5,0.5,0.5,30.0,15.0,0.5,1.0],"Total Compensation":[0,0,0,0,0,0,0,0],"Direct compensation":[0,0,0,0,0,0,0,0],"Other compensation":[0,0,0,0,0,0,0,0]},"Basic":{"value":null,"mission":"Promotion of classical music and opera. provide classical music education/training to students and subsequently offer performances of opera and/or classical instrumental music in which the students perform to the public in the community","year":2023,"name":"CHICAGO SUMMER OPERA INCORPORATED","phone":null,"website":"CHICAGOSUMMEROPERA.COM","type":"990","affiliation":null,"foreign_countries":null,"principal_officer":null,"year_formation":2012,"state_legal_domicile":"IL","total_volunteers":6,"tax_period_begin":"2023-08-01T00:00:00","tax_period_end":"2024-07-31T00:00:00","address":"1130 RIDGE RD, Wilmette, IL, 60091, USA","city":"Wilmette","state":"IL","country":"USA","zip_code":60091},"Governance":{"value":null,"501c3 determination":true,"501c determination":false,"Number of voting members":8,"Number of independent voting members":8,"Number of employees total":0,"Total Gross UBI":0,"Net unrelated business taxable income":0,"Number of employees":0,"Prohibited tax shelter transactions":true,"Taxable party notification":true,"Funds to pay premiums":false,"Premiums Paid":false,"Family or business relationship":true,"Delegation of management duties":true,"Conflict of interest policy":true,"Whistle blower policy":true,"Compensation process for CEO":true,"Compensation process for other employees":true,"Changes to organizing documents":true,"Material diversion or misuse":true,"Members or stockholders":true,"Election of board members":true,"Decisions subject to approval":true,"Minutes of governing body":true,"Local chapters":true,"Form 990 provided to governing body":true,"Document retention policy":true,"Investment in joint venture":true,"Independent audit financial statements":true,"Consolidated audit financial statements":true,"Accountant compile or review":true,"Political activities":true,"Donor advised funds":true,"Conservation easements":true,"Collections of art":true,"School":true,"Hospital":true,"Foreign activities":true,"Foreign office":true,"Gaming":true,"Fundraising activities":true,"Professional fundraising":true,"Loan to officer or DQP":true,"Grant to related person":true,"Business relationship through family member":true,"Business relationship with organization":true},"Revenues":{"value":553234,"Contributions":{"value":27692,"Other contributions":0,"Contributions from gifts and grants":0,"Fundraising revenue":27692,"Dues":0,"Campaigns":0,"Grant revenue":0,"Related organizations":0},"Program revenue":{"value":525542,"Total revenue":{"value":525542,"Tuition":281970,"Tickets & Concessions":29995,"Housing paid by student":208217,"Application Fees":5360},"Total other revenue":0,"Unrelated business revenue":0},"Investment income":{"value":0,"Investment income total":0,"Net investment gain":0,"Income from invest bond proceeds":0},"Other revenues":{"value":0,"Other total":0,"Royalties revenue":0,"Net rental income":0,"Net income from fundraising events":0,"Net income from gaming":0,"Net income":0,"Gross profit from sales of inventory":0,"Gain from sale of assets":0}},"Expenses":{"value":599341,"Grant expense":{"value":0,"Grants to domestic orgs":0,"Grants to domestic individuals":0,"Grants and similar":0,"Foreign grants":0},"Total professional fundraising expense":{"value":0,"Fundraising professional":0,"Fees to independent contractors":0},"Benefits paid to members":{"value":0,"Benefits paid to members Total":0},"Salaries":{"value":51009,"Current officers":51009,"Disqualified persons":0,"Other salaries and wages":0,"Pension plan contributions":0,"Other employee benefits":0,"Payroll taxes":0},"Other expenses":{"value":548332,"Management services":225177,"Legal":0,"Accounting":0,"Lobbying services":0,"Investment management fees":0,"Other services":0,"Advertising":15846,"Office expenses":511,"Information technology":0,"Royalties":0,"Occupancy":23901,"Travel":1542,"Conferences and meetings":0,"Interest":7164,"Payments to affiliates":0,"Depreciation and depletion":0,"Insurance":0,"Travel entertainment public officials":0,"Travel entertainment payments":0,"Printing, publications, postage":0,"Itemized Expenses":{"value":274191,"ProductionLightSceneryTra":34653,"Auditions costs":6045,"Ins Legal Admin Acct":11589,"Housing on behalf of student":221904},"All other expenses":0},"Functional Expenses":{"value":null,"Program Service Expenses":599341,"Management And General Expenses":0,"Fundraising Expenses":0}},"Assets":{"value":3083,"Non-interest bearing cash":3083,"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":30455,"Sum of Total Liabilities":0,"Accounts payable, accrued":0,"Grants payable":0,"Deferred, revenue":0,"Tax exempt bond liabilities":0,"Escrow account liability":0,"Loans from officers, directors":0,"Secured mortgages and notes payable":0,"Unsecured notes loans payable":30455,"Other liabilities":0},"Fund balance":{"value":-27372,"Net assets without donor restriction":-27372,"Net assets with donor restriction":0,"Unrestricted net assets":0,"Temporarily restricted net assets":0,"Permanently restricted net assets":0},"Ratings":{"Program Expense Ratio":{"score":1.0,"percentile":0.9996999186356569},"Fundraising Efficiency":{"score":null,"percentile":null},"Operating Margin":{"score":-0.08334086480585069,"percentile":0.2411319346547838},"Liabilities to Assets Ratio":{"score":9.87836522867337,"percentile":0.0046215953578387274},"Operating Reserve Ratio":{"score":0.00514398314148373,"percentile":0.023581829487906755},"Officer Compensation Ratio":{"score":null,"percentile":null},"Program Expense Growth":{"score":0.4432523948206818,"percentile":0.9160527711630068},"Revenue Growth":{"score":0.20466393827733878,"percentile":0.8999230371031715},"Asset Growth":{"score":0.025510643491572806,"percentile":0.42711042615747835},"Independent Voting Board Pct":{"score":1.0,"percentile":0.9933392423419786},"Governance Policy Score":{"score":6.0,"percentile":1.0},"Overall Score":{"score":0.6964627405362186,"percentile":0.8428064410266174}},"source_xml":"202511329349307166_public.xml"},"sector":"Arts, Culture, and Humanities","donation_categories":[],"zakat_policy":null},"error":null}