Attach to Form 990 or Form 990-EZ.
Go to
www.irs.gov/Form990 for instructions and the latest information.
| (i) Name of supported organization | (ii) EIN | (iii) Type of organization (described on lines 1- 10 above (see instructions)) | (iv) Is the organization listed in your governing document? | (v) Amount of monetary support (see instructions) | (vi) Amount of other support (see instructions) | |
|---|---|---|---|---|---|---|
| Yes | No | |||||
|
Total |
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Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grant.") .. | 311,475 | 275,559 | 275,646 | 816,342 | 396,397 | 2,075,419 |
| 2 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.... | 0 | |||||
| 3 | The value of services or facilities furnished by a governmental unit to the organization without charge.. | 0 | |||||
| 4 | Total. Add lines 1 through 3 | 311,475 | 275,559 | 275,646 | 816,342 | 396,397 | 2,075,419 |
| 5 | The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included on line 1 that exceeds 2% of the amount shown on line 11, column (f).. | 904,966 | |||||
| 6 | Public support. Subtract line 5 from line 4. | 1,170,453 | |||||
Calendar year
(or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 7 | Amounts from line 4.. | 311,475 | 275,559 | 275,646 | 816,342 | 396,397 | 2,075,419 |
| 8 | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources... | 0 | |||||
| 9 | Net income from unrelated business activities, whether or not the business is regularly carried on.. | ||||||
| 10 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.).. | 0 | |||||
| 11 | Total support. Add lines 7 through 10 | 2,075,419 | |||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 1 | Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") . | ||||||
| 2 | Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose | ||||||
| 3 | Gross receipts from activities that are not an unrelated trade or business under section 513 ..... | ||||||
| 4 | Tax revenues levied for the organization's benefit and either paid to or expended on its behalf... | ||||||
| 5 | The value of services or facilities furnished by a governmental unit to the organization without charge | ||||||
| 6 | Total. Add lines 1 through 5 | ||||||
| 7a | Amounts included on lines 1, 2, and 3 received from disqualified persons | ||||||
| b | Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year. | ||||||
| c | Add lines 7a and 7b.. | ||||||
| 8 | Public support. (Subtract line 7c from line 6.) | ||||||
Calendar year (or fiscal year beginning in) ![]() |
(a) 2015 | (b) 2016 | (c) 2017 | (d) 2018 | (e) 2019 | (f) Total | |
|---|---|---|---|---|---|---|---|
| 9 | Amounts from line 6... | ||||||
| 10a | Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources.. | ||||||
| b | Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975. | ||||||
| c | Add lines 10a and 10b. | ||||||
| 11 | Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on. | ||||||
| 12 | Other income. Do not include gain or loss from the sale of capital assets (Explain in Part VI.) .. | ||||||
| 13 | Total support. (Add lines 9, 10c, 11, and 12.).. | ||||||
| Section A - Adjusted Net Income | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Net short-term capital gain | 1 | ||||
| 2 | Recoveries of prior-year distributions | 2 | ||||
| 3 | Other gross income (see instructions) | 3 | ||||
| 4 | Add lines 1 through 3 | 4 | ||||
| 5 | Depreciation and depletion | 5 | ||||
| 6 | Portion of operating expenses paid or incurred for production or collection of gross income or for management, conservation, or maintenance of property held for production of income (see instructions) | 6 | ||||
| 7 | Other expenses (see instructions) | 7 | ||||
| 8 | Adjusted Net Income (subtract lines 5, 6 and 7 from line 4) | 8 | ||||
| Section B - Minimum Asset Amount | (A) Prior Year |
(B) Current Year (optional) |
||||
| 1 | Aggregate fair market value of all non-exempt-use assets (see instructions for short tax year or assets held for part of year): | 1 | ||||
| a | Average monthly value of securities | 1a | ||||
| b | Average monthly cash balances | 1b | ||||
| c | Fair market value of other non-exempt-use assets | 1c | ||||
| d | Total (add lines 1a, 1b, and 1c) | 1d | ||||
| e |
Discount claimed for blockage or other factors (explain in detail in Part VI): |
|||||
| 2 | Acquisition indebtedness applicable to non-exempt use assets | 2 | ||||
| 3 | Subtract line 2 from line 1d | 3 | ||||
| 4 | Cash deemed held for exempt use. Enter 1-1/2% of line 3 (for greater amount, see instructions). | 4 | ||||
| 5 | Net value of non-exempt-use assets (subtract line 4 from line 3) | 5 | ||||
| 6 | Multiply line 5 by .035 | 6 | ||||
| 7 | Recoveries of prior-year distributions | 7 | ||||
| 8 | Minimum Asset Amount (add line 7 to line 6) | 8 | ||||
| Section C - Distributable Amount | Current Year | |||||
| 1 | Adjusted net income for prior year (from Section A, line 8, Column A) | 1 | ||||
| 2 | Enter 85% of line 1 | 2 | ||||
| 3 | Minimum asset amount for prior year (from Section B, line 8, Column A) | 3 | ||||
| 4 | Enter greater of line 2 or line 3 | 4 | ||||
| 5 | Income tax imposed in prior year | 5 | ||||
| 6 | Distributable Amount. Subtract line 5 from line 4, unless subject to emergency temporary reduction (see instructions) | 6 | ||||
| Section D - Distributions | Current Year | |
|---|---|---|
| 1 Amounts paid to supported organizations to accomplish exempt purposes | ||
|
2
Amounts paid to perform activity that directly furthers exempt purposes of supported organizations, in excess of income from activity |
||
| 3 Administrative expenses paid to accomplish exempt purposes of supported organizations | ||
| 4 Amounts paid to acquire exempt-use assets | ||
| 5 Qualified set-aside amounts (prior IRS approval required) | ||
| 6 Other distributions (describe in Part VI). See instructions | ||
| 7Total annual distributions. Add lines 1 through 6. | ||
|
8
Distributions to attentive supported organizations to which the organization is responsive (provide details in Part VI). See instructions |
||
| 9 Distributable amount for 2019 from Section C, line 6 | ||
| 10 Line 8 amount divided by Line 9 amount | ||
| Section E - Distribution Allocations (see instructions) |
(i) Excess Distributions |
(ii) Underdistributions Pre-2019 |
(iii) Distributable Amount for 2019 |
|
|---|---|---|---|---|
| 1 Distributable amount for 2019 from Section C, line 6 | ||||
|
2
Underdistributions, if any, for years prior to 2019 (reasonable cause required-- explain in Part VI). See instructions. |
||||
| 3 Excess distributions carryover, if any, to 2019: | ||||
| a From 2014....... | ||||
| b From 2015....... | ||||
| c From 2016....... | ||||
| d From 2017....... | ||||
| e From 2018....... | ||||
| fTotal of lines 3a through e | ||||
| g Applied to underdistributions of prior years | ||||
| h Applied to 2019 distributable amount | ||||
|
i
Carryover from 2014 not applied (see instructions) |
||||
| j Remainder. Subtract lines 3g, 3h, and 3i from 3f. | ||||
| 4Distributions for 2019 from Section D, line 7: | ||||
| $ | ||||
| a Applied to underdistributions of prior years | ||||
| b Applied to 2019 distributable amount | ||||
| c Remainder. Subtract lines 4a and 4b from 4. | ||||
|
5
Remaining underdistributions for years prior to 2019, if any. Subtract lines 3g and 4a from line 2. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
6
Remaining underdistributions for 2019. Subtract lines 3h and 4b from line 1. If the amount is greater than zero, explain in Part VI. See instructions. |
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|
7 Excess distributions carryover to 2020. Add lines 3j and 4c. |
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| 8 Breakdown of line 7: | ||||
| a Excess from 2015..... | ||||
| b Excess from 2016..... | ||||
| c Excess from 2017..... | ||||
| d Excess from 2018..... | ||||
| e Excess from 2019..... | ||||
| Facts And Circumstances Test |
|---|
| Return Reference | Explanation |
|---|---|
| Schedule A, Part II, Section A, Line I: | EXCLUDES UNUSUAL GRANTS OF $239,309 IN COLUMN (B) 2016, AND $1,452,464 IN COLUMN (C) 2017. |
| Software ID: | |
| Software Version: |
Attach to Form 990 or 990-EZ.
Go to www.irs.gov/Form990 for the latest information.
| Return Reference | Explanation |
|---|---|
| PAGE 990, PAGE I, LINE A: | THE WASHINGTON NATIONAL OPERA (WNO) KEEPS ITS BOOKS AND COMPUTES ITS INCOME ON THE BASIS OF A 52-53 WEEK TAX YEAR. THE 52-53 WEEK YEAR ALWAYS ENDS ON A SUNDAY AND ALWAYS ON THE SUNDAY NEAREST TO THE LAST CALENDAR DAY IN SEPTEMBER. THE TAX YEAR REPORTED HEREIN REPRESENTS THE PERIOD SEPTEMBER 30, 2019 THROUGH SEPTEMBER 27, 2020, A 52-WEEK YEAR. THE INTERNAL REVENUE SERVICE (IRS) CANNOT ACCEPT A 52-53 WEEK ELECTION FOR AN EXEMPT ORGANIZATION. ACCORDINGLY, AND TO ENSURE THAT THE IRS WOULD ACCEPT WNO'S RETURN, WNO CHANGED THE DATES OF ITS REPORTING PERIOD FROM THE AFOREMENTIONED DATES TO THE PERIOD OCTOBER 1, 2019 TO SEPTEMBER 30, 2020. FORM 990 PART VI, LINE 2. RELATED PARTY INFORMATION: MS ANNE KLINE AND MR. JOHN J. POHANKA HAVE A FAMILY RELATIONSHIP. |
| FORM 990, PART VI, LINE 11B. PROCESS TO REVIEW THE FORM 990: | PRIOR TO PROVIDING THE FORM 990 (RETURN) TO MEMBERS OF THE WNO BOARD OF TRUSTEES FOR THEIR REVIEW AND CONSIDERATION, A DETAILED REVIEW WAS PERFORMED BY THE WNO'S GENERAL DIRECTOR AND CHIEF FINANCIAL OFFICER AND THE JOHN F. KENNEDY CENTER FOR THE PERFORMING ARTS' (KENNEDY CENTER) CONTROLLER. AFTER THE RETURN WAS FINALIZED, MANAGEMENT PROVIDED IT TO EACH TRUSTEE VIA EMAIL/ WEBSITE PRIOR TO THE FILING THE RETURN WITH THE IRS. QUESTIONS, IF ANY, WERE DIRECTED TO AND ADDRESSED BY THE KENNEDY CENTER'S CONTROLLER. RESPONSES TO NOTABLE QUESTIONS WERE PROVIDED TO ALL WNO TRUSTEES FOR THEIR INFORMATION AND COMMUNICATED TO THE KENNEDY CENTER'S AUDIT COMMITTEE. |
| FORM 990, PART VI, LINE 12C. ENFORCEMENT OF POLICY: | THE CONFLICT OF INTEREST POLICY (POLICY) APPLIES TO ALL MEMBERS OF THE BOARD OF TRUSTEES (NON-TRUSTEE OFFICERS ARE EMPLOYEES OF THE KENNEDY CENTER AND SUBJECT TO THAT ORGANIZATIONS CONFLICT OF INTEREST POLICY). THE POLICY COVERS TRANSACTIONS BETWEEN THE WNO AND (A) MEMBERS OF THE BOARD OF TRUSTEES, (B) THEIR FAMILY MEMBERS AND/OR (C) AN AFFILIATED ENTITY. TO ASSIST THE WNO IN IDENTIFYING THE TRANSACTIONS WHERE THERE MAY BE AN ACTUAL OR PERCEIVED CONFLICT OF INTEREST, EACH TRUSTEE SHALL COMPLETE AND SIGN AN ANNUAL CONFLICT OF INTEREST DECLARATION (DECLARATION) AND SHALL, AS NECESSARY, UPDATE THE DECLARATION TO REFLECT ANY CHANGES DURING THE COURSE OF THE YEAR. DECLARATIONS COMPLETED BY TRUSTEES ARE REVIEWED BY THE KENNEDY CENTER'S GENERAL COUNSEL'S OFFICE. WHEN A TRUSTEE BECOMES AWARE OF THE CONFLICT, HE OR SHE HAS THE DUTY TO IMMEDIATELY DISCLOSE THE EXISTENCE AND CIRCUMSTANCES OF THE CONFLICT TO THE CHAIR OF THE BOARD OF TRUSTEES (IF A CONFLICT WERE TO INVOLVE THE CHAIR OF THE BOARD OF TRUSTEES, THE EXISTENCE AND CIRCUMSTANCES OF THE CONFLICT WOULD BE DISCLOSED TO THE TREASURER). THE AFFECTED INDIVIDUAL MUST (A) REFRAIN FROM USING HIS OR HER PERSONAL INFLUENCE TO ENCOURAGE THE WNO TO ENTER INTO/NOT ENTER INTO THE TRANSACTION, AND (B) PHYSICALLY EXCUSE HIMSELF OR HERSELF FROM PARTICIPATION IN ANY DISCUSSIONS REGARDING THE TRANSACTION, EXCEPT TO RESPOND TO REQUESTS FOR INFORMATION. IF A CONFLICT IS EITHER DISCLOSED IN A DECLARATION OR TO THE CHAIR OF THE BOARD OF TRUSTEES, IT WILL BE REVIEWED BY THE WNO'S EXECUTIVE COMMITTEE. DURING THE EXECUTIVE COMMITTEE'S REVIEW, IT WILL CONSIDER WHETHER, ABSENT THE PARTICIPATION OF THE AFFECTED TRUSTEE, ANY PROPOSED CONFLICT IS FAIR AND REASONABLE TO THE WNO. THE EXECUTIVE COMMITTEE WILL MAINTAIN SUCH DOCUMENTATION AS MAY BE NECESSARY AND APPROPRIATE TO DOCUMENT THE REVIEW OF THE CONFLICT AND WILL REPORT TO THE BOARD OF TRUSTEES ON CONFLICTS (WHETHER APPROVED OR NOT). THE EXECUTIVE COMMITTEE MAY SEEK ADVICE FROM THE KENNEDY CENTER'S GENERAL COUNSEL'S OFFICE OR FROM OUTSIDE ADVISORS. SUCH ADVICE WILL GENERALLY BE IN CONNECTION WITH EITHER THE REVIEW OF ANY CONFLICT OR WITH THE ADMINISTRATION OF THE POLICY. |
| FORM 990, PART VI, LINE 15A-15B. COMPENSATION PROCESS: | THE WNO HAS NO EMPLOYEES OF ITS OWN. THE SALARIES OF THE NON-TRUSTEE OFFICERS, WHO ARE EMPLOYEES OF THE KENNEDY CENTER, ARE DETERMINED UNDER POLICIES DISCLOSED ON THE KENNEDY CENTER'S FORM 990. |
| FORM 990, PART VI, LINE 19. GOVERNING DOCUMENTS DISCLOSURE: | THE ORGANIZATION'S GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE NOT AVAILABLE TO THE PUBLIC. |
| FORM 990 PART XII, LINE 2C. FINANCIAL REVIEW PROCESS: | THE WNO DOES NOT HAVE A COMMITTEE THAT ASSUMES RESPONSIBILITY FOR OVERSIGHT OF THE AUDIT OF ITS FINANCIAL STATEMENTS OR SELECTION OF AN INDEPENDENT ACCOUNTANT. THE WNO'S FINANCIAL STATEMENTS ARE ISSUED ON A CONSOLIDATED BASIS WITH THE KENNEDY CENTER. THE KENNEDY CENTER HAS A COMMITTEE THAT ASSUMES OVERSIGHT OF THE AUDIT OF THE CONSOLIDATED FINANCIAL STATEMENTS AND ASSUMES RESPONSIBILITY FOR SELECTION OF AN INDEPENDENT ACCOUNTANT. |
| FORM 990, PART XII, LINE 3B. REASON FOR NOT UNDERGOING AUDIT: | THE WNO WAS NOT REQUIRED TO UNDERGO AN AUDIT PER THE SINGLE AUDIT ACT AND THE UNIFORM GUIDANCE DUE TO THE LEVEL OF FEDERAL FUNDING IT RECEIVED. HOWEVER, AS THE WNO IS AUDITED ON A CONSOLIDATED BASIS WITH RELATED ORGANIZATIONS THAT WERE REQUIRED TO UNDERGO SUCH AN AUDIT, IT WAS AUDITED UNDER THE SINGLE AUDIT ACT AND THE UNIFORM GUIDANCE. |
| Software ID: | |
| Software Version: |