Nonprofit · EIN 26-0629356
FRIENDS OF THE OPERA HOUSE
Tax-exempt · ELGIN, OR 97827
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $994,609 | $505,868 | $488,741 | $916,786 | $25,194 | $891,592 |
| December 31, 2024 | 990 | $353,407 | $418,575 | -$65,168 | $442,732 | $39,881 | $402,851 |
| December 31, 2023 | 990 | $465,792 | $559,155 | -$93,363 | $507,900 | $39,881 | $468,019 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $577,332
- Membership dues
- $29,507
- Program service revenue
- $379,600
- Investment income
- $0
- Net income from sales of inventory
- $37,677
- Other revenue
- $37,677
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $136,651
- Salaries, compensation and benefits (total)
- $157,080
- Professional fundraising fees
- $0
- Accounting fees
- $3,367
- Travel
- $940
- Depreciation
- $19,421
- Program services (functional)
- $505,868
Balance sheet and other
- Total assets, start of year
- $442,732
- Total assets, end of year
- $916,786
- Total liabilities, end of year
- $25,194
- Net assets, end of year
- $891,592
- Land, buildings and equipment
- $677,952
- Gross receipts
- $1,009,309
- Employees
- 11
- Volunteers
- 50
- Year formed
- 1980
- State of legal domicile
- OR
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Kathy Bonney | Treasurer Officer | 5 | $12,155 |
| Misty Hines | President Officer | 5 | $1,950 |
| Russell Buckley | Vice President Officer | 5 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Misty Hines | President Officer | 5 | $0 |
| Russell Buckley | Vice President Officer | 5 | $0 |
| Kathy Bonney | Treasurer Officer | 5 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Misty Hines | President Officer | 5 | $0 |
| Russell Buckley | Vice President Officer | 5 | $0 |
| Kathy Bonney | Treasurer Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 492, ELGIN, OR 97827-0492
- In care of
- % TERRY HALE
- Principal officer (990 for 2025)
- Kathy Bonney, 66978 End Rd, Summerville, OR 97876
- Signed the 990
- Kathy Bonney, Treasurer
- Phone
- (541) 786-4391
- Website
- www.elginoperahouse.com
- Return prepared by
- HILDEBRANDT & COMPANY PC
Mission
Promotion of community-centered theatrical arts and entertainment
Program accomplishments
- Theatrical plays and dramas for Eastern Oregon and surrounding areas.Expenses $505,868 · revenue $994,610
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 26-0629356
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2008
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A6A)
- Assets (IRS master file)
- $916,786
- Income (IRS master file)
- $1,009,309
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $994,609 | $505,868 | $916,786 | IRS |
| 990 | December 2024 | $353,407 | $418,575 | $442,732 | IRS |
| 990 | December 2023 | $465,792 | $559,155 | $507,900 | XML |
| 990 | December 2022 | $746,845 | $597,449 | $601,263 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 26-0629356).
Questions about FRIENDS OF THE OPERA HOUSE
- What is the EIN of FRIENDS OF THE OPERA HOUSE?
- The employer identification number (EIN) of FRIENDS OF THE OPERA HOUSE is 26-0629356.
- Is FRIENDS OF THE OPERA HOUSE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
- Are donations to FRIENDS OF THE OPERA HOUSE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF THE OPERA HOUSE file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of FRIENDS OF THE OPERA HOUSE due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS OF THE OPERA HOUSE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of FRIENDS OF THE OPERA HOUSE?
- The 990 for the year ended December 31, 2025 names Kathy Bonney.
- Who are the officers and directors of FRIENDS OF THE OPERA HOUSE?
- The 990 for the year ended December 31, 2025 lists 3 people; 2 received compensation from the organization, the highest $12,155 (Kathy Bonney, Treasurer).
- How much revenue does FRIENDS OF THE OPERA HOUSE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $994,609, expenses of $505,868 and total assets of $916,786 at year end.
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All nonprofits in ELGIN · Oregon · Arts, culture and humanities