O P E R A INC FY2022 filing

Tax-deductible

Ellendale, ND501(c)(3)Since 1992Arts & CultureEIN 45-0426945Revenue $109K in FY2022

On file with the IRSellendaleoperahouse.comPo Box 334, 58436-0334 · Ellendale, NDTax-exempt since Dec 1994Publicly supported charity — 170(b)(1)(A)(vi)

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

501(c)(3) charity; gifts are tax-deductible.
17¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

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FY2022 · 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
17%
of spending
Concern: 17% of spending went to programs; under 50%.
Pt IX · Ln 25 · col B
Cash reserves
35 mo
of spending, in cash
Looks good: 35.4 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
$145K
16% of total assets
Looks good: liabilities are 16% of assets; 50% or less.
Pt X · Ln 26
Independent board members
6
of 6 voting members
Looks good: 6 of 6 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$109K
-31% vs prior year
Spent
$23K
To programs
17%
Net assets
$769K
By yearFY2020–FY2025
Revenue
$109K
FY2022▼ -31%
Tap a bar for its year
Revenue by fiscal year
FY2020$85K
FY2021$159K
FY2022$109K
FY2023$374K
FY2024$176K
FY2025$409K
Expenses
$23K
FY2022▼ -51%
Tap a bar for its year
Expenses by fiscal year
FY2020$50K
FY2021$47K
FY2022$23K
FY2023$34K
FY2024$30K
FY2025$31K
Net assets
$769K
FY2022▼ -2%
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 FY2022 Form 990 · see the original

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You’re viewing the FY2022 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

17 cents of each dollar spent went to programs.

Program services 17% · $4K Management & general 81% · $18K Fundraising 2% · $515

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

6 people listed on the 990.

Part VII, Section A · reportable compensation
President
$0Pt VII · Sec A
Vice President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$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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Provided by the organization

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3 programs · $3K · in their own filed words · FY2022
01

The Opera House hosted five art exhibits during 2022: A collection of acrylic on canvas by Jennifer White, owner of the Post Pilgrim Gallery in Sioux Falls, SD; A display the winning photographs from the ND Governor's Photo Contest featuring some of the winning photographs from 2017-2021; A 35mm photography exhibit by local photographer…

$2Kprogram expense
02

Kerry Grombacher & Aspen Black, performed "Songs and Stories of the American West", an evening of contemporary and folk & western music.

$1Kprogram expense
03

"The Wild Women of Winedale" a two-act play was presented at the Ellendale Opera House with three performances.

$598program 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 FY2022 990, line by line.

1The main four
Money inPt VIII
$109K
Ln 12
Gifts and grantsLn 1h$95K
Other incomeLn 4–11$8K
Fees for servicesLn 2g$3K
Money outPt IX
$23K
Ln 25
Programscol B$4K
Managementcol C$18K
Fundraisingcol D$515
Owns and owesPt X
$769K
net assets · Ln 32
Cash and savingsLn 1–2$67K
Total assetsLn 16$914K
LiabilitiesLn 26$145K
PeoplePt VI, VII
6
listed · VII A
PaidVII A0
Voting boardVI 1a6
IndependentVI 1b6
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$95K
Government grantsLn 1e$469
Noncash giftsLn 1g$41K
Fundraising eventsLn 1c$0
Fees for servicesLn 2g$3K
Investment incomeLn 3$3K
Other incomeLn 4–11$8K
Total revenueLn 12$109K
Assets in detailPt X, end of year
CashLn 1$52K
SavingsLn 2$15K
Cash and savings togetherLn 1–2$67K
InvestmentsLn 11–13$297K
Land, buildings, equipmentLn 10c$550K
Total assetsLn 16$914K
LiabilitiesLn 26$145K
Net assetsLn 32$769K
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 FY22End FY22
Cash and savingsLn 1–2$36K$67K
InvestmentsLn 11–13$362K$297K
Land, buildings, equipmentLn 10c$543K$550K
Total assetsLn 16$941K$914K
LiabilitiesLn 26$153K$145K
Net assetsLn 32$788K$769K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Management feesLn 11a$2K$2K
Other fees for servicesLn 11g$0
Advertising and promotionLn 12$574$196$20$358
Office expensesLn 13$588$431$157
RoyaltiesLn 15$390$390
OccupancyLn 16$13K$13K
InterestLn 20$0
InsuranceLn 23$3K$3K
All other expensesLn 24e$3K$3K
Total functional expensesLn 25$23K$4K$18K$515

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 Viewing $109K$23K$87K$769K 990 PDF
FY2021 $159K$47K$112K$788K 990 PDF
FY2020 $85K$50K$35K$585K 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 FY2022 990 (6 parts)
Part I · Summary $109,286 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $149,607$95,273
I-9 Program service revenuePrior year $0$2,902
I-10 Investment incomePrior year $2,518$2,769
I-11 Other revenuePrior year $6,702$8,342
I-12 Total revenuePrior year $158,827$109,286
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 $46,680$22,646
I-18 Total expensesPrior year $46,680$22,646
I-19 Revenue less expensesPrior year $112,147$86,640
Part VI · Governance 6 of 6 board members independent, 4 to look at
VI-1a Voting members of the governing body6
VI-1b Independent voting members6
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 $109,286 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$469
VIII-1f All other contributions, gifts and grants$94,804
VIII-1g Noncash contributions (included above)$40,746
VIII-1h Total contributions, gifts and grants$95,273
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $2,902 · Unrelated business $0 · Excluded from tax $0$2,902
VIII-3 Investment incomeRelated to mission $0 · Unrelated business $2,769 · Excluded from tax $0$2,769
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 $350 · Excluded from tax $0$350
VIII-8 Net income from fundraising eventsUnrelated business $7,992 · Excluded from tax $0$7,992
VIII-12 Total revenueRelated to mission $2,902 · Unrelated business $11,111 · Excluded from tax $0$109,286
Part IX · Statement of functional expenses $22,646 across 9 lines filed
IX-11a Management feesManagement $1,628$1,628
IX-11g Other fees for services$0
IX-12 Advertising and promotionPrograms $196 · Management $20 · Fundraising $358$574
IX-13 Office expensesManagement $431 · Fundraising $157$588
IX-15 RoyaltiesPrograms $390$390
IX-16 OccupancyManagement $13,074$13,074
IX-20 Interest$0
IX-23 InsuranceManagement $3,196$3,196
IX-24e All other expensesPrograms $3,196$3,196
IX-25 Total functional expensesPrograms $3,782 · Management $18,349 · Fundraising $515$22,646
Part X · Balance sheet $913,716 assets, 9 lines filed
X-1 Cash, non-interest-bearingStart of year $8,978$51,701
X-2 Savings and temporary cash investmentsStart of year $27,377$15,087
X-10c Land, buildings and equipment, netStart of year $542,560$549,776
X-11 Publicly traded securitiesStart of year $361,940$297,152
X-16 Total assetsStart of year $940,855$913,716
X-24 Unsecured notes and loans payableStart of year $27,650$24,781
X-26 Total liabilitiesStart of year $153,198$144,953
X-32 Total net assets or fund balancesStart of year $787,657$768,763
X-33 Total liabilities and net assetsStart of year $940,855$913,716
Part XI · Reconciliation of net assets $768,763 net assets at year end
XI-1 Total revenue$109,286
XI-2 Total expenses$22,646
XI-3 Revenue less expenses$86,640
XI-4 Net assets at start of year$787,657
XI-5 Net unrealized gains (losses) on investments−$105,534
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$768,763

Form 990 e-file (XML) FY2022 from the IRS · Classification, formation year and address from the IRS Business Master File

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