Nonprofit · EIN 55-0346301
CHARLESTON LIGHT OPERA GUILD INC
Tax-exempt · CHARLESTON, WV 25326
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $521,429 | $447,570 | $73,859 | $519,342 | $10,719 | $508,623 |
| December 31, 2023 | 990 | $472,075 | $434,406 | $37,669 | $447,807 | $13,043 | $434,764 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $255,792
- of which government grants
- $78,587
- Program service revenue
- $243,594
- Investment income
- $0
- Other revenue
- $22,043
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $6,720
- Occupancy
- $64,630
- Depreciation
- $30,102
- Program services (functional)
- $385,574
- Management and general (functional)
- $61,996
Balance sheet and other
- Total assets, start of year
- $447,807
- Total assets, end of year
- $519,342
- Total liabilities, end of year
- $10,719
- Net assets, end of year
- $508,623
- Land, buildings and equipment
- $281,772
- Net assets without donor restrictions
- $456,956
- Net assets with donor restrictions
- $51,667
- Gross receipts
- $521,429
- Employees
- 0
- Volunteers
- 0
- Year formed
- 1951
- State of legal domicile
- WV
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KIMBERLY JAVINS | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| TIM WHITENER | SECRETARY Trustee or director, Officer | 2 | $0 |
| HORACE EMERY | TREASURER Trustee or director, Officer | 8 | $0 |
| ERIC HUDNALL | PRESIDENT Trustee or director, Officer | 12 | $0 |
| ANNE-MARIE ELLIOTT | BOARD MEMBER Trustee or director | 2 | $0 |
| MICHAEL GORE | BOARD MEMBER Trustee or director | 2 | $0 |
| DAN FOSTER | BOARD MEMBER Trustee or director | 2 | $0 |
| SAMUEL CROSBY JR | BOARD MEMBER Trustee or director | 2 | $0 |
| ELIZABETH CARY BROWN | BOARD MEMBER Trustee or director | 2 | $0 |
| JULIE MILLER | BOARD MEMBER Trustee or director | 2 | $0 |
| JENNIFER MARS | BOARD MEMBER Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KIMBERLY JAVINS | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| ELIZABETH CARY BROWN | SECRETARY Trustee or director, Officer | 2 | $0 |
| HORACE EMERY | TREASURER Trustee or director, Officer | 8 | $0 |
| ERIC HUDNALL | PRESIDENT Trustee or director, Officer | 12 | $0 |
| ANNE-MARIE ELLIOTT | BOARD MEMBER Trustee or director | 2 | $0 |
| MICHAEL GORE | BOARD MEMBER Trustee or director | 2 | $0 |
| DAN FOSTER | BOARD MEMBER Trustee or director | 2 | $0 |
| SAM CROSBY | BOARD MEMBER Trustee or director | 2 | $0 |
| TIM WHITENER | BOARD MEMBER Trustee or director | 2 | $0 |
| JULIE MILLER | BOARD MEMBER Trustee or director | 2 | $0 |
| JENNIFER MARRS | BOARD MEMBER Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1762, CHARLESTON, WV 25326-1762
- Principal officer (990 for 2024)
- ERIC HUDNALL, PO BOX 1762, CHARLESTON, WV 253261762
- Signed the 990
- HORACE EMERY, TREASURER
- Phone
- (304) 343-4126
- Return prepared by
- GRAY GRIFFITH & MAYS AC
Mission
NONE
Program accomplishments
- MUSICAL THEATRE PRODUCTIONS IN WHICH LOCAL INDIVIDUALS DEVELOP AND DISPLAY THEIR TALENTS, PRESENTED AT AFFORDABLE PRICES TO APPROXIMATELY 15,000 ATTENDEES EACH YEAR.Expenses $385,574 · revenue $266,438
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 | Not 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
- 55-0346301
- 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
- 1951
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A6A0)
- Assets (IRS master file)
- $519,342
- Income (IRS master file)
- $521,429
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $521,429 | $447,570 | $519,342 | XML |
| 990 | December 2023 | $472,075 | $434,406 | $447,807 | XML |
| 990 | December 2022 | $394,402 | $382,699 | $402,326 | 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 55-0346301).
Questions about CHARLESTON LIGHT OPERA GUILD INC
- What is the EIN of CHARLESTON LIGHT OPERA GUILD INC?
- The employer identification number (EIN) of CHARLESTON LIGHT OPERA GUILD INC is 55-0346301.
- Is CHARLESTON LIGHT OPERA GUILD INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1951.
- Are donations to CHARLESTON LIGHT OPERA GUILD INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CHARLESTON LIGHT OPERA GUILD 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 CHARLESTON LIGHT OPERA GUILD INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did CHARLESTON LIGHT OPERA GUILD INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of CHARLESTON LIGHT OPERA GUILD INC?
- The 990 for the year ended December 31, 2024 names ERIC HUDNALL.
- Who are the officers and directors of CHARLESTON LIGHT OPERA GUILD INC?
- The 990 for the year ended December 31, 2024 lists 11 people; 0 received compensation from the organization.
- How much revenue does CHARLESTON LIGHT OPERA GUILD INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $521,429, expenses of $447,570 and total assets of $519,342 at year end.
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