Promotion of arts and culture and the restoration of historic landmark building for the arts.

501(c)(3) charity; gifts are tax-deductible.
2¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2021 · 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
6 of 6
filings with a surplus
Average surplus $183K a year · 84% of revenue · last 6 filings
Looks good: a surplus in 6 of the last 6 filings.
Pt I · Ln 19 · 6 filings
Spent on programs
2%
of spending
Concern: 2% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
9 mo
of spending, in cash
Plus $362K in investments, Pt X · Ln 11–13
Looks good: 9.3 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $71
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$153K
16% of total assets
Looks good: liabilities are 16% of assets; 50% or less.
Pt X · Ln 26
Independent board members
8
of 8 voting members
Looks good: 8 of 8 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$159K
+87% vs prior year
Spent
$47K
To programs
2%
Net assets
$788K
By yearFY2020–FY2025
Revenue
$159K
FY2021▲ +87%
Tap a bar for its year
Revenue by fiscal year
FY2020$85K
FY2021$159K
FY2022$109K
FY2023$374K
FY2024$176K
FY2025$409K
Expenses
$47K
FY2021▼ -6%
Tap a bar for its year
Expenses by fiscal year
FY2020$50K
FY2021$47K
FY2022$23K
FY2023$34K
FY2024$30K
FY2025$31K
Net assets
$788K
FY2021▲ +35%
Tap a bar for its year
Net assets by fiscal year
FY2020$585K
FY2021$788K
FY2022$769K
FY2023$1.2M
FY2024$1.5M
FY2025$1.9M

From the FY2021 Form 990 · see the original

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You’re viewing the FY2021 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Dec 1994.

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

Where the money goes

2 cents of each dollar spent went to programs.

Program services 2% · $929 Management & general 98% · $46K

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

8 people listed on the 990.

Part VII, Section A · reportable compensation
$0Pt VII · Sec A
Vice-President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
See O P E R A INC 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

Restores a historic building and promotes arts and culture in the community.

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3 programs · $929 · in their own filed words · FY2021
01

The Opera House hosted a program, "Willow Creek Folk School" a weekly program that is livestreamed and produced by North Dakota State University Professor Tom Isern and Suzzanne Kelly, NDSU Press Publisher/Editor-In-Chief. Through folk songs and storytelling, the program brings better understanding of the history of the Great Plains.

$471program expense
02

The Opera House hosted a Kid's Art Show featuring works done by local youth from the Ellendale Community. There was a reception for the artists and their art was on exhibit and open to the public during September. There was no charge for admission.

$258program expense
03

A barn quilt exhibit featuring the artwork of local artists was on display at the Opera House from late October through November. A reception was also held in conjunction with the exhibit. A barn quilt is a large piece of painted wood that looks like a single quilt block and traditionally decorates the side of a barn.

$200program 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 1 funder$71

By the numbers

The FY2021 990, line by line.

1The main four
Money inPt VIII
$159K
Ln 12
Gifts and grantsLn 1h$150K
Other incomeLn 4–11$7K
Investment incomeLn 3$3K
Money outPt IX
$47K
Ln 25
Programscol B$929
Managementcol C$46K
Owns and owesPt X
$788K
net assets · Ln 32
Cash and savingsLn 1–2$36K
Total assetsLn 16$941K
LiabilitiesLn 26$153K
PeoplePt VI, VII
8
listed · VII A
PaidVII A0
Voting boardVI 1a8
IndependentVI 1b8
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$150K
Government grantsLn 1e$62K
Noncash giftsLn 1g$55K
Fundraising eventsLn 1c$0
Investment incomeLn 3$3K
Other incomeLn 4–11$7K
Gains on assetsLn 7$0
Total revenueLn 12$159K
Assets in detailPt X, end of year
CashLn 1$9K
SavingsLn 2$27K
Cash and savings togetherLn 1–2$36K
InvestmentsLn 11–13$362K
Land, buildings, equipmentLn 10c$543K
Total assetsLn 16$941K
LiabilitiesLn 26$153K
Net assetsLn 32$788K
OperationsPt I, VI
EmployeesI 50
VolunteersI 620
Fiscal year endsHeaderDecember
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 FY21End FY21
Cash and savingsLn 1–2$16K$36K
InvestmentsLn 11–13$241K$362K
Land, buildings, equipmentLn 10c$428K$543K
Total assetsLn 16$685K$941K
LiabilitiesLn 26$100K$153K
Net assetsLn 32$585K$788K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Management feesLn 11a$3K$3K
Legal feesLn 11b$3K$3K
Other fees for servicesLn 11g$23K$23K
Advertising and promotionLn 12$214$214
Office expensesLn 13$1K$929$246
OccupancyLn 16$13K$13K
InsuranceLn 23$3K$3K
Total functional expensesLn 25$47K$929$46K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $409K$31K$377K$1.9M 990 PDF
FY2024 $176K$30K$146K$1.5M 990 PDF
FY2023 $374K$34K$340K$1.2M 990 PDF
FY2022 $109K$23K$87K$769K 990 PDF
FY2021 Viewing $159K$47K$112K$788K 990 PDF
FY2020 $85K$50K$35K$585K 990 PDF

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Schedules filed Part IV

III · Programs R · Related orgs G · Fundraising L · Interested persons I · Grants A · Public support M · Noncash O · Explanations
See the full FY2021 990 (6 parts)
Part I · Summary $158,827 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $61,961$149,607
I-9 Program service revenuePrior year $0$0
I-10 Investment incomePrior year $14,202$2,518
I-11 Other revenuePrior year $8,612$6,702
I-12 Total revenuePrior year $84,775$158,827
I-13 Grants and similar amounts paidPrior year $0$0
I-14 Benefits paid to membersPrior year $0$0
I-15 Salaries and benefitsPrior year $0$0
I-16a Professional fundraising feesPrior year $0$0
I-17 Other expensesPrior year $49,782$46,680
I-18 Total expensesPrior year $49,782$46,680
I-19 Revenue less expensesPrior year $34,993$112,147
Part VI · Governance 8 of 8 board members independent, 4 to look at
VI-1a Voting members of the governing body8
VI-1b Independent voting members8
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 $158,827 across 14 lines filed
VIII-1a Federated campaigns$0
VIII-1b Membership dues$0
VIII-1c Fundraising events$0
VIII-1d Related organizations$0
VIII-1e Government grants$62,325
VIII-1f All other contributions, gifts and grants$87,282
VIII-1g Noncash contributions (included above)$55,308
VIII-1h Total contributions, gifts and grants$149,607
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $2,518 · Excluded from tax $0$2,518
VIII-5 RoyaltiesRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-6 Net rental income or lossRelated to mission $0 · Unrelated business $75 · Excluded from tax $0$75
VIII-7 Net gain or loss on sales of assetsRelated to mission $0 · Unrelated business $0 · Excluded from tax $0$0
VIII-8 Net income from fundraising eventsUnrelated business $6,627 · Excluded from tax $0$6,627
VIII-12 Total revenueRelated to mission $0 · Unrelated business $9,220 · Excluded from tax $0$158,827
Part IX · Statement of functional expenses $46,680 across 7 lines filed
IX-11a Management feesManagement $2,918$2,918
IX-11b Legal feesManagement $2,798$2,798
IX-11g Other fees for servicesManagement $23,042$23,042
IX-12 Advertising and promotionManagement $214$214
IX-13 Office expensesPrograms $929 · Management $246$1,175
IX-16 OccupancyManagement $13,452$13,452
IX-23 InsuranceManagement $3,081$3,081
IX-25 Total functional expensesPrograms $929 · Management $45,751 · Fundraising $0$46,680
Part X · Balance sheet $940,855 assets, 17 lines filed
X-1 Cash, non-interest-bearingStart of year $13,934$8,978
X-2 Savings and temporary cash investmentsStart of year $2,111$27,377
X-3 Pledges and grants receivableStart of year $0$0
X-4 Accounts receivableStart of year $0$0
X-8 Inventories for sale or useStart of year $0$0
X-9 Prepaid expenses and deferred chargesStart of year $0$0
X-10c Land, buildings and equipment, netStart of year $427,945$542,560
X-11 Publicly traded securitiesStart of year $241,034$361,940
X-16 Total assetsStart of year $685,024$940,855
X-17 Accounts payable and accrued expensesStart of year $0$0
X-18 Grants payableStart of year $0$0
X-19 Deferred revenueStart of year $0$0
X-20 Tax-exempt bond liabilitiesStart of year $0$0
X-24 Unsecured notes and loans payableStart of year $30,378$27,650
X-26 Total liabilitiesStart of year $100,193$153,198
X-32 Total net assets or fund balancesStart of year $584,831$787,657
X-33 Total liabilities and net assetsStart of year $685,024$940,855
Part XI · Reconciliation of net assets $787,657 net assets at year end
XI-1 Total revenue$158,827
XI-2 Total expenses$46,680
XI-3 Revenue less expenses$112,147
XI-4 Net assets at start of year$584,831
XI-5 Net unrealized gains (losses) on investments$90,679
XI-6 Donated services and use of facilities$0
XI-7 Investment expenses$0
XI-8 Prior period adjustments$0
XI-9 Other changes in net assets$0
XI-10 Net assets at end of year$787,657

Form 990 e-file (XML) FY2021 from the IRS · Classification, formation year and address from the IRS Business Master File

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