West Valley Light Opera Association

Tax-deductible

Los Gatos, CA501(c)(3)Arts & CultureEIN 23-7139766Revenue $249K in FY2025

On file with the IRSwvlo.orgPo Box 779, 95031-0779 · Los Gatos, CATax-exempt since Mar 1972Publicly supported — 509(a)(2)

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To provide the local community with three annual broadway musical type productions centered on the performing arts.

501(c)(3) charity; gifts are tax-deductible.
99¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2025 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
0 of 2
filings with a surplus
Average deficit $73K a year · 30% of revenue · last 2 filings
Concern: a surplus in 0 of the last 2 filings.
Pt I · Ln 19 · 2 filings
Spent on programs
99%
of spending
Looks good: 99% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
5 mo
of spending, in cash
Looks good: 5.4 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
2
named funders · $5K
Fine: 2 funders name it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$0
0% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
0
of 3 voting members
Concern: none of 3 voting members are independent.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$249K
+6% vs prior year
Spent
$315K
To programs
99%
Net assets
$141K
By yearFY2021–FY2025
Revenue
$249K
FY2025▲ +6%
Tap a bar for its year
Revenue by fiscal year
FY2021$34K
FY2022$137K
FY2023$166K
FY2024$235K
FY2025$249K
Expenses
$315K
FY2025-0.3%
Tap a bar for its year
Expenses by fiscal year
FY2021Not on file
FY2022Not on file
FY2023Not on file
FY2024$316K
FY2025$315K
Net assets
$141K
FY2025▼ -32%
Tap a bar for its year
Net assets by fiscal year
FY2021$359K
FY2022$356K
FY2023$287K
FY2024$207K
FY2025$141K

From the FY2025 Form 990 (year ending May 2025) · see the original

Give Claim

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Mar 1972.

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

Where the money goes

99 cents of each dollar spent went to programs.

Program services 99% · $312K Management & general 1% · $2K

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

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Who runs it and what they're paid

3 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2024); the FY2025 filing did not itemize Part VII
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
See West Valley Light Opera Association executive salaries →

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Questions the 990 asks

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

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

Programs and updates

Presents three annual Broadway-style musical productions for the community.

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Provided by the organization

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1 program · $312K · in their own filed words · FY2024
01

The fiscal year 2204 performance season was the second full year of productions since COVID-19 lockdowns were lifted. This season was able to produce three productions and ticket sales were improved as the general public was more aware that we were back performing. Future shows look to have an increase in attendance.

$312Kprogram expense

Funders

Who pays for it.

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

Grants

Schedule I · funders on record
Grants received · FY2023
Total grants receivedfrom 2 funders$5K

By the numbers

The FY2025 990, line by line.

1The main four
Money inPt VIII
$249K
Ln 12
Fees for servicesLn 2g$239K
Gifts and grantsLn 1h$5K
Other incomeLn 4–11$5K
Money outPt IX
$315K
Ln 25
Programscol B$312K
Managementcol C$2K
Owns and owesPt X
$141K
net assets · Ln 32
Cash and savingsLn 1–2$141K
Total assetsLn 16$141K
LiabilitiesLn 26$0
PeoplePt VI, VII
3
listed · VII A
PaidVII A0
Voting boardVI 1a3
IndependentVI 1b0
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$5K
Fees for servicesLn 2g$239K
Other incomeLn 4–11$5K
Gains on assetsLn 7$0
Total revenueLn 12$249K
Assets in detailPt X, end of year
CashLn 1$141K
SavingsLn 2$0
Cash and savings togetherLn 1–2$141K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Other assetsLn 15$0
Total assetsLn 16$141K
LiabilitiesLn 26$0
Net assetsLn 32$141K
OperationsPt I, VI
EmployeesI 50
Fiscal year endsHeaderMay
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY25End FY25
Cash and savingsLn 1–2$207K$141K
InvestmentsLn 11–13$0
Land, buildings, equipmentLn 10c$0
Total assetsLn 16$207K$141K
LiabilitiesLn 26$0$0
Net assetsLn 32$207K$141K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Grants to domestic organizationsLn 1$0
Grants to domestic individualsLn 2$0
Grants and assistance to foreign recipientsLn 3$0
Benefits paid to or for membersLn 4$0
Pay of current officers, directors and key staffLn 5$0
Pay of disqualified personsLn 6$0
Other salaries and wagesLn 7$111K$111K
Pension plan contributionsLn 8$0
Other employee benefitsLn 9$0
Payroll taxesLn 10$0
Management feesLn 11a$0
Legal feesLn 11b$0
Accounting feesLn 11c$2K$2K
Lobbying feesLn 11d$0
Professional fundraising feesLn 11e$0
Investment management feesLn 11f$0
Other fees for servicesLn 11g$192$192
Advertising and promotionLn 12$5K$5K
Office expensesLn 13$172$172
Information technologyLn 14$0
RoyaltiesLn 15$310$310
OccupancyLn 16$0
TravelLn 17$0
Travel and entertainment for public officialsLn 18$0
Conferences, conventions and meetingsLn 19$0
InterestLn 20$0
Payments to affiliatesLn 21$0
Depreciation, depletion and amortizationLn 22$0
InsuranceLn 23$6K$6K
Other expenses (24a–d)Ln 24$166K$166K
All other expensesLn 24e$24K$24K
Total functional expensesLn 25$315K$312K$2K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest Viewing $249K$315K−$65K$141K 990 PDF
FY2024 $235K$316K−$80K$207K 990 PDF
FY2023 $166K$287K 990 PDF
FY2022 $137K$356K 990 PDF
FY2021 $34K$359K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2025 990 (6 parts)
Part I · Summary $249,247 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $23,411$5,064
I-9 Program service revenuePrior year $204,250$239,174
I-10 Investment income$0
I-11 Other revenuePrior year $7,659$5,009
I-12 Total revenuePrior year $235,320$249,247
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $110,511$110,810
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $205,116$203,789
I-18 Total expensesPrior year $315,627$314,599
I-19 Revenue less expensesPrior year −$80,307−$65,352
Part VI · Governance 0 of 3 board members independent, 4 to look at
VI-1a Voting members of the governing body3
VI-1b Independent voting members0
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
VI-2 Family or business relationship among officers or directorsNo
Part VIII · Statement of revenue $249,247 across 10 lines filed
VIII-1f All other contributions, gifts and grants$5,064
VIII-1h Total contributions, gifts and grants$5,064
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $239,174$239,174
VIII-3 Investment income$0
VIII-5 Royalties$0
VIII-6 Net rental income or loss$0
VIII-7 Net gain or loss on sales of assets$0
VIII-8 Net income from fundraising events$0
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $5,009$5,009
VIII-12 Total revenueRelated to mission $244,183$249,247
Part IX · Statement of functional expenses $314,599 across 31 lines filed
IX-1 Grants to domestic organizations$0
IX-2 Grants to domestic individuals$0
IX-3 Grants and assistance to foreign recipients$0
IX-4 Benefits paid to or for members$0
IX-5 Pay of current officers, directors and key staff$0
IX-6 Pay of disqualified persons$0
IX-7 Other salaries and wagesPrograms $110,810$110,810
IX-8 Pension plan contributions$0
IX-9 Other employee benefits$0
IX-10 Payroll taxes$0
IX-11a Management fees$0
IX-11b Legal fees$0
IX-11c Accounting feesManagement $2,225$2,225
IX-11d Lobbying fees$0
IX-11e Professional fundraising fees$0
IX-11f Investment management fees$0
IX-11g Other fees for servicesManagement $192$192
IX-12 Advertising and promotionPrograms $4,580$4,580
IX-13 Office expensesPrograms $172$172
IX-14 Information technology$0
IX-15 RoyaltiesPrograms $310$310
IX-16 Occupancy$0
IX-17 Travel$0
IX-18 Travel and entertainment for public officials$0
IX-19 Conferences, conventions and meetings$0
IX-20 Interest$0
IX-21 Payments to affiliates$0
IX-22 Depreciation, depletion and amortization$0
IX-23 InsurancePrograms $5,715$5,715
IX-24 Other expenses (24a–d)Programs $166,216$166,216
IX-24e All other expensesPrograms $24,379$24,379
IX-25 Total functional expensesPrograms $312,182 · Management $2,417 · Fundraising $0$314,599
Part X · Balance sheet $141,224 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $206,576$141,224
X-2 Savings and temporary cash investments$0
X-3 Pledges and grants receivable$0
X-4 Accounts receivable$0
X-8 Inventories for sale or use$0
X-9 Prepaid expenses and deferred charges$0
X-10c Land, buildings and equipment, net$0
X-11 Publicly traded securities$0
X-12 Other securities$0
X-13 Program-related investments$0
X-14 Intangible assets$0
X-15 Other assets$0
X-16 Total assetsStart of year $206,576$141,224
X-26 Total liabilitiesStart of year $0$0
X-27 Net assets without donor restrictionsStart of year $206,576$141,224
X-32 Total net assets or fund balancesStart of year $206,576$141,224
X-33 Total liabilities and net assetsStart of year $206,576$141,224
Part XI · Reconciliation of net assets $141,224 net assets at year end
XI-1 Total revenue$249,247
XI-2 Total expenses$314,599
XI-3 Revenue less expenses−$65,352
XI-4 Net assets at start of year$206,576
XI-10 Net assets at end of year$141,224

Form 990 e-file (XML) FY2025 from the IRS · Classification, formation year and address from the IRS Business Master File

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