Nonprofit · EIN 32-0529943
LIGHT OPERA OF PORTLAND
Tax-exempt · HILLSBORO, OR 97123
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $86,436 | $87,996 | -$1,560 | $67,035 | – | $67,035 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $42,371
- Program service revenue
- $48,009
- Investment income
- $0
- Net income from fundraising events
- -$4,596
- Net income from sales of inventory
- $350
- Other revenue
- $302
Expenses
- Compensation of officers, directors and key employees
- $5,000
- Salaries, compensation and benefits (total)
- $0
- Professional fees and payments to contractors
- $46,886
- Occupancy
- $19,596
- Printing, publications and postage
- $3,601
- Other expenses
- $17,913
- Program services (functional)
- $77,003
Balance sheet and other
- Total assets, start of year
- $68,595
- Total assets, end of year
- $67,035
- Total liabilities, end of year
- –
- Net assets, end of year
- $67,035
- Cash, savings and investments
- $67,035
- Gross receipts
- $93,688
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Laurence Cox | Artistic Director and Board Member | 15 | $5,000 |
| Sara Rivara | President and Producer and Board Member | 5 | $0 |
| Alex Hemsath | Secretary and Board Member | 1 | $0 |
| Thomas McAulay | Treasurer and Board Member | 2 | $0 |
| Catherine Huard | Board Member | 1 | $0 |
| Rachelle Riehl | Board Member | 1 | $0 |
| Chase Reinhardt | Board Member | 1 | $0 |
| Michael Mendyke | Board Auditor and Board Member | 1 | $0 |
| Cynthia Trif | Board Member | 1 | $0 |
| Pat Lach | Board Member | 1 | $0 |
| Henry Coates | Board Member | 1 | $0 |
| John McNeur | Board Member | 1 | $0 |
| Dominique Garrison | Andie Colombetti | 1 | $0 |
| Beth Kahlen | Board Member resigned 2 25 | 1 | $0 |
| Morena Colombetti | Board Member resigned 7 25 | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 2142 SE 61ST DR, HILLSBORO, OR 97123-2909
- In care of
- % DAVID W SMITH
- Mailing address (990-N for 2024)
- 2142 SE 61st Dr, Hillsboro OR 97123
- Principal officer (990-N for 2024)
- Sara Rivara, 4831 NE Flanders St, Portland OR 97213
- Signed the 990-EZ
- Thomas McAulay, Treasurer
Mission
Organizations exempt purpose is to produce and perform light opera for the the public benefit and provide educational and vocational opportunities to young theatre artists where possible.
Program accomplishments
- Program activities constituted the organizations 2025 theatrical season which included the production of light operas Patience and Yeoman of the Guard at the Brunish Theater in partnership with Portland5. Both performances involved several dozen production cast and crew members including young theatrical professionals gaining firsthand experience and reached over 800 members of the Portland community engaging multiple generations with the comic entertainment of Gilbert and Sullivan. The organizations activities were generously supported by a grant from the Oregon Arts Commission.Expenses $77,003 · grants $2,355
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 32-0529943
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2017
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A6A)
- Assets (IRS master file)
- $67,035
- Income (IRS master file)
- $93,688
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $86,436 | $87,996 | $67,035 | IRS |
| 990-N for 2024 Officer: Sara Rivara | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2023 Officer: Sara Rivara | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: Sara Rivara | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2021 Officer: Sara Rivara | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: David Smith | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Dennis Freeze | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
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 32-0529943).
Questions about LIGHT OPERA OF PORTLAND
- What is the EIN of LIGHT OPERA OF PORTLAND?
- The employer identification number (EIN) of LIGHT OPERA OF PORTLAND is 32-0529943.
- Is LIGHT OPERA OF PORTLAND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2017.
- Are donations to LIGHT OPERA OF PORTLAND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LIGHT OPERA OF PORTLAND 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 LIGHT OPERA OF PORTLAND 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 LIGHT OPERA OF PORTLAND last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of LIGHT OPERA OF PORTLAND?
- The 990-N for 2024 names Sara Rivara.
- Who are the officers and directors of LIGHT OPERA OF PORTLAND?
- The 990-EZ for the year ended December 31, 2025 lists 15 people; 1 received compensation from the organization, the highest $5,000 (Laurence Cox, Artistic Director and Board Member).
- How much revenue does LIGHT OPERA OF PORTLAND have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $86,436, expenses of $87,996 and total assets of $67,035 at year end.
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