Nonprofit · EIN 35-1861719
MEMORIAL OPERA HOUSE FOUNDATION INC
Tax-exempt · VALPARAISO, IN 46383
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 (amended) | $243,315 | $220,627 | $22,688 | $341,872 | $0 | $341,872 |
| December 31, 2024 | 990 | $354,417 | $156,064 | $198,353 | $325,681 | $0 | $325,681 |
| December 31, 2023 | 990 | $232,711 | $221,266 | $11,445 | $136,197 | $136,197 | $0 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $243,315
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $3,985
- Occupancy
- $1,551
- Program services (functional)
- $172,993
- Management and general (functional)
- $18,676
- Fundraising (functional)
- $268
Balance sheet and other
- Total assets, start of year
- $325,681
- Total assets, end of year
- $341,872
- Total liabilities, end of year
- $0
- Net assets, end of year
- $341,872
- Gross receipts
- $243,315
- Employees
- 0
- Year formed
- 1992
- State of legal domicile
- IN
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 |
|---|---|---|---|
| CHRISTY M VICE | CHAIR Officer | 5 | $0 |
| COLLEEN PELUSO | VICE CHAIR Officer | 0 | $0 |
| JEFF LEWIS | SECRETARYTREASURER Officer | 0 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CLIFFORD J BRYAN | President Officer | 0 | $0 |
| COLLEEN PELUSO | Vice President Officer | 0 | $0 |
| LAURIE PARPART | Secretary Officer | 0 | $0 |
| CHRISTY M VICE | Treasurer Officer | 8 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CLIFFORD J BRYAN | President Officer | 8 | $0 |
| COLLEEN PELUSO | Vice President Officer | 8 | $0 |
| LAURIE PARPART | Secretary Officer | 8 | $0 |
| MELISSA OSIKA | Treasurer Officer | 8 | $0 |
Address and contacts
- Address (IRS master file)
- 104 INDIANA AVE, VALPARAISO, IN 46383-5603
- In care of
- % CHRISTY VICE
- Mailing address (990-N for 2018)
- 104 Indiana Avenue, Valparaiso IN 46383
- Principal officer (990 for 2025)
- CHRISTY M VICE, 1352 VENETIAN BAY DR, VALPARAISO, IN 46385
- Principal officer (990-N for 2018)
- Kaye Frataccia, 104 Indiana Avenue, Valparaiso IN 46383
- Signed the 990
- CHRISTY VICE, CHAIR
- Phone
- (260) 425-0446
Mission
The Mission is to provide financial support to the Memorial Opera House so that they may use theatre and the arts to build community and create a sense of belonging.
Program accomplishments
- Provided funding for production expenses of MOHs mainstage shows. These funds provided funding for expenses such as props, sound equipment, costuming, and other expenses as needed.Expenses $28,690
- Capital expenses to fund renovation/installation of a lift for the orchestra pit. This project continues in 2026.Expenses $50,403
- Multiple Memorial Opera House upgrades in progress including new sound and lighting equipment and renovation of the costume shop. These projects continue into 2026.Expenses $84,276
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
- 35-1861719
- 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
- 1993
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A82Z)
- Assets (IRS master file)
- $341,872
- Income (IRS master file)
- $243,315
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $243,315 | $220,627 | $341,872 | XML |
| 990 | December 2024 | $354,417 | $156,064 | $325,681 | XML |
| 990 | December 2023 | $232,711 | $221,266 | $136,197 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-N for 2018 Officer: Kaye Frataccia | December 31, 2018 | ≤ $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 35-1861719).
Questions about MEMORIAL OPERA HOUSE FOUNDATION INC
- What is the EIN of MEMORIAL OPERA HOUSE FOUNDATION INC?
- The employer identification number (EIN) of MEMORIAL OPERA HOUSE FOUNDATION INC is 35-1861719.
- Is MEMORIAL OPERA HOUSE FOUNDATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1993.
- Are donations to MEMORIAL OPERA HOUSE FOUNDATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MEMORIAL OPERA HOUSE FOUNDATION INC 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 MEMORIAL OPERA HOUSE FOUNDATION INC 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 MEMORIAL OPERA HOUSE FOUNDATION INC 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 MEMORIAL OPERA HOUSE FOUNDATION INC?
- The 990 for the year ended December 31, 2025 names CHRISTY M VICE.
- Who are the officers and directors of MEMORIAL OPERA HOUSE FOUNDATION INC?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does MEMORIAL OPERA HOUSE FOUNDATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $243,315, expenses of $220,627 and total assets of $341,872 at year end.
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