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    <ReturnTs>2026-01-28T20:34:55-05:00</ReturnTs>
    <TaxPeriodEndDt>2025-09-30</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2024-10-01</TaxPeriodBeginDt>
    <Filer>
      <EIN>113513563</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>NEW CENTURY CHINESE OPERA CENTER INC</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>NEWC</BusinessNameControlTxt>
      <ForeignPhoneNum>7185396122</ForeignPhoneNum>
      <USAddress>
        <AddressLine1Txt>PO BOX 100162</AddressLine1Txt>
        <CityNm>BROOKLYN</CityNm>
        <StateAbbreviationCd>NY</StateAbbreviationCd>
        <ZIPCd>112100162</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>JERRY X YAN</PersonNm>
      <PersonTitleTxt>General Director</PersonTitleTxt>
      <PhoneNum>7185396122</PhoneNum>
      <SignatureDt>2026-01-29</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2024</TaxYr>
    <BuildTS>2025-03-06 01:10:19Z</BuildTS>
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      <WebsiteAddressTxt>N A</WebsiteAddressTxt>
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      <InfoInScheduleOPartIInd>X</InfoInScheduleOPartIInd>
      <ContributionsGiftsGrantsEtcAmt>14500</ContributionsGiftsGrantsEtcAmt>
      <GainOrLossFromSaleOfAssetsAmt>0</GainOrLossFromSaleOfAssetsAmt>
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      <GrossProfitLossSlsOfInvntryAmt>0</GrossProfitLossSlsOfInvntryAmt>
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      <OccupancyRentUtltsAndMaintAmt>11154</OccupancyRentUtltsAndMaintAmt>
      <PrintingPublicationsPostageAmt>550</PrintingPublicationsPostageAmt>
      <OtherExpensesTotalAmt>6527</OtherExpensesTotalAmt>
      <TotalExpensesAmt>18231</TotalExpensesAmt>
      <ExcessOrDeficitForYearAmt>-3731</ExcessOrDeficitForYearAmt>
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        <BOYAmt>1000</BOYAmt>
        <EOYAmt>799</EOYAmt>
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      <LandAndBuildingsGrp>
        <BOYAmt>0</BOYAmt>
        <EOYAmt>0</EOYAmt>
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        <BOYAmt>27000</BOYAmt>
        <EOYAmt>26500</EOYAmt>
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        <BOYAmt>28000</BOYAmt>
        <EOYAmt>27299</EOYAmt>
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        <BOYAmt>21995</BOYAmt>
        <EOYAmt>25025</EOYAmt>
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        <BOYAmt>6005</BOYAmt>
        <EOYAmt>2274</EOYAmt>
      </NetAssetsOrFundBalancesGrp>
      <PrimaryExemptPurposeTxt>TO PROMOTE OPERATIC PERFORMING ARTS COMBINE WITH EASTERN STYLE AND WESTERN STYLE.</PrimaryExemptPurposeTxt>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Due to illness still attacted the General Manager Jerry X Yan who took the medicines and rest stying at home. So was unable to work and lead any performances this tax year. As a result there were no service accomplishments. Personal contributions were made support the restoration for stage properties and costumes only.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>0</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>2000</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Personal contribution $4400 worked for part of the organizations daily expenses.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>4400</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>4400</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>A personal contribution $8200 worked for the office studio maintenance.</DescriptionProgramSrvcAccomTxt>
        <GrantsAndAllocationsAmt>8200</GrantsAndAllocationsAmt>
        <ProgramServiceExpensesAmt>8200</ProgramServiceExpensesAmt>
      </ProgramSrvcAccomplishmentGrp>
      <TotalProgramServiceExpensesAmt>14600</TotalProgramServiceExpensesAmt>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">JERRY X YAN</PersonNm>
        <TitleTxt>DIRECTOR GENERAL</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <BusinessName referenceDocumentName="CompensationExplanation">
          <BusinessNameLine1Txt>JERRY X YAN</BusinessNameLine1Txt>
        </BusinessName>
        <TitleTxt>DIRECTOR GENERAL</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <BusinessName referenceDocumentName="CompensationExplanation">
          <BusinessNameLine1Txt>LAN CHING YEN</BusinessNameLine1Txt>
        </BusinessName>
        <TitleTxt>ARTISTIC DIRECTOR</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>15</AverageHrsPerWkDevotedToPosRt>
        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <BusinessName referenceDocumentName="CompensationExplanation">
          <BusinessNameLine1Txt>CHEN MAO KAO</BusinessNameLine1Txt>
        </BusinessName>
        <TitleTxt>ATTORNEY IN LAW</TitleTxt>
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      <ChgMadeToOrgnzngDocNotRptInd>false</ChgMadeToOrgnzngDocNotRptInd>
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      <SubjectToProxyTaxInd referenceDocumentName="IRS990ScheduleC">false</SubjectToProxyTaxInd>
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      <MadeLoansToFromOfficersInd>true</MadeLoansToFromOfficersInd>
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      <ProhibitedTaxShelterTransInd>false</ProhibitedTaxShelterTransInd>
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        <PersonNm>SHIRLEY L YEN</PersonNm>
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          <AddressLine1Txt>PO BOX 100162</AddressLine1Txt>
          <CityNm>BROOKLYN</CityNm>
          <StateAbbreviationCd>NY</StateAbbreviationCd>
          <ZIPCd>112100162</ZIPCd>
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        <PhoneNum>7185396122</PhoneNum>
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      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
      <RelatedOrganizationCtrlEntInd>false</RelatedOrganizationCtrlEntInd>
      <TransactionWithControlEntInd>false</TransactionWithControlEntInd>
      <PoliticalCampaignActyInd referenceDocumentName="IRS990ScheduleC">false</PoliticalCampaignActyInd>
      <PartVIOfCompOfHghstPdEmplTxt>NONE</PartVIOfCompOfHghstPdEmplTxt>
      <PartVIHghstPdCntrctProfSrvcTxt>NONE</PartVIHghstPdCntrctProfSrvcTxt>
      <FiledScheduleAInd>true</FiledScheduleAInd>
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    <IRS990ScheduleA documentId="IRS990ScheduleA1" documentName="IRS990ScheduleA">
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        <CurrentTaxYearMinus4YearsAmt>98564</CurrentTaxYearMinus4YearsAmt>
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        <CurrentTaxYearAmt>14500</CurrentTaxYearAmt>
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      <LoansBtwnOrgInterestedPrsnGrp>
        <PersonNm>JERRY X YAN</PersonNm>
        <RelationshipWithOrgTxt>GENARAL DIRECTOR</RelationshipWithOrgTxt>
        <LoanPurposeTxt>EIDL</LoanPurposeTxt>
        <LoanToOrganizationInd>X</LoanToOrganizationInd>
        <OriginalPrincipalAmt>5400</OriginalPrincipalAmt>
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        <DefaultInd>true</DefaultInd>
        <BoardOrCommitteeApprovalInd>true</BoardOrCommitteeApprovalInd>
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      </LoansBtwnOrgInterestedPrsnGrp>
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    <IRS990ScheduleO documentId="IRS990ScheduleO1" documentName="IRS990ScheduleO">
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Doing Business As Names</FormAndLineReferenceDesc>
        <ExplanationTxt>performing arts &amp; cultural education</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>| Other Expenses:, Amount:| Costumes &amp; Stage Property maintenance $1922 Parking&amp; Gasline purchase $1500 EIDL $288 Car maintenance $125 990EZ service $100 Car Insurance 2592, $6527|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, BOYAmount:, EOYAmount:| 2021 Lexus NX 300 SUV $26500., $27000, $26500|</ExplanationTxt>
      </SupplementalInformationDetail>
      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, line 26</FormAndLineReferenceDesc>
        <ExplanationTxt>| Explanation:, BOYAmount:, EOYAmount:| EIDL $3424 Business credit card balance $8538 Office Maintenance Balance $13063 total liabilities $25025., $21995, $25025|</ExplanationTxt>
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