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Nonprofit · EIN 56-1490512

OPERA HOUSE THEATRE COMPANY INC

Tax-exempt (reinstated) · WILMINGTON, NC 28401

Financials

$1M$441K2021$929K$922K2023$866K$832K2024$860K$831K2025
Revenue Expenses · by fiscal year end
Financials of OPERA HOUSE THEATRE COMPANY INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$860,152$830,752$29,400$263,816$0$263,816
December 31, 2024990$865,786$832,154$33,632$217,419$0$217,419
December 31, 2023990$928,751$922,012$6,739$204,003$20,216$183,787
December 31, 2021990$1,016,175$440,930$575,245$513,279$30,700$482,579
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$335,536
Program service revenue
$524,616
Investment income
$0
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$163,484
Salaries, compensation and benefits (total)
$176,078
Professional fundraising fees
$500
Accounting fees
$11,089
Occupancy
$29,660
Travel
$8,305
Program services (functional)
$768,761
Management and general (functional)
$61,491
Fundraising (functional)
$500

Balance sheet and other

Total assets, start of year
$217,419
Total assets, end of year
$263,816
Total liabilities, end of year
$0
Net assets, end of year
$263,816
Net assets without donor restrictions
$263,816
Gross receipts
$860,152
Employees
6
Volunteers
200
Year formed
1985
State of legal domicile
NC

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.

NameTitleHours / weekCompensation
COLEMAN COXVARIOUS DUTIES
Key employee
25$46,800
JASON AYCOCKMANAGING DIRECTOR
Key employee
15$36,400
BRIAN WHITTEDMUSIC DIRECTOR
Key employee
15$28,000
JUSTIN SMITHEXECUTIVE ARTISTIC DIRECTOR
Officer, Key employee, Highest-paid employee
20$26,000
BRADLEY BAREFOOTVARIOUS DUTIES
Key employee
20$25,200
MARY VALLERYVARIOUS DUTIES
Key employee
1$1,084
LISA BALLENTINEPRESIDENT
Officer
5$0
TRACY TORELLOVICE PRESIDENT
Officer
5$0
DEBBIE PFAFFTRESURER
Officer
5$0
LAURA STERNERSECRETARY
Officer
5$0
990 for the year ended December 31, 2024: 12 people
NameTitleHours / weekCompensation
COLEMAN COXVARIOUS DUTIES
Key employee
15$49,800
BRIAN WHITTEDMUSIC DIRECTOR
Key employee
15$27,000
JASON AYCOCKMANAGING DIRECTOR
Key employee
15$25,200
RAY KENNEDYARTISTIC DIRECTOR
Key employee
15$13,800
JUSTIN SMITHEXECUTIVE ARTISTIC DIRECTOR
Officer, Key employee, Highest-paid employee
5$5,000
BRADLEY BAREFOOTVARIOUS DUTIES
Key employee
5$4,500
NATASHA WILLIAMSVARIOUS DUTIES
Key employee
1$1,917
MARY VALLERYVARIOUS DUTIES
Key employee
1$1,626
LISA BALLENTINEPRESIDENT
Officer
5$0
TRACY TORELLOVICE PRESIDENT
Officer
5$0
DEBBIE PFAFFTRESURER
Officer
5$0
LAURA STERNERSECRETARY
Officer
5$0
990 for the year ended December 31, 2023: 7 people
NameTitleHours / weekCompensation
JUSTIN SMITHVARIOUS DUTIES/FORMER ARTISTIC DIRECTOR
Key employee, Highest-paid employee
15$29,400
RAY KENNEDYARTISTIC DIRECTOR
Officer, Key employee
15$26,000
TINA LEAKVARIOUS DUTIES
Key employee
15$25,000
BRIAN WHITTEDMUSIC DIRECTOR
Key employee
15$18,000
BRADLEY BAREFOOTVARIOUS DUTIES
Key employee
15$17,400
JASON AYCOCKMANAGING DIRECTOR
Key employee
15$11,300
COLEMAN COXVARIOUS DUTIES
Key employee
5$6,400
990 for the year ended December 31, 2021: 4 people
NameTitleHours / weekCompensation
JASON AYCOCKVARIOUS DUTIES
Key employee, Highest-paid employee
5$11,000
TINA LEAKVARIOUS DUTIES
Key employee
5$9,000
RAY KENNEDYVARIOUS DUTIES
Key employee
5$5,000
KATHERINE MAHNVARIOUS DUTIES
Key employee
5$1,073

Address and contacts

Address (IRS master file)
2011 CAROLINA BEACH RD, WILMINGTON, NC 28401-7201
Principal officer (990 for 2025)
JUSTIN SMITH, 2011 CAROLINA BEACH RD, WILMINGTON, NC 28401
Signed the 990
JUSTIN SMITH, ARTISTIC DIRECTOR
Phone
(910) 762-4234
Return prepared by
JOSEPH M MAHN CPA

Mission

TO PROVIDE THEATRE TO THE COMMUNITY

990 for the year ended December 31, 2025

Program accomplishments

  • THEATRICAL PRODUCTIONS AND PERFORMANCES
    Expenses $768,761 · grants $21,928 · revenue $515,386

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
56-1490512
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
2014
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$263,816
Income (IRS master file)
$860,152

Revocation and reinstatement

Exemption revoked
November 15, 2010
Posted by the IRS
July 13, 2011
Reinstated
Effective November 15, 2010

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$860,152$830,752$263,816XML
990December 2024$865,786$832,154$217,419IRS
990December 2023$928,751$922,012$204,003XML
990December 2022$720,244$821,036$409,615IRS
990December 2021$1,016,175$440,930$513,279XML

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 56-1490512).

Questions about OPERA HOUSE THEATRE COMPANY INC

What is the EIN of OPERA HOUSE THEATRE COMPANY INC?
The employer identification number (EIN) of OPERA HOUSE THEATRE COMPANY INC is 56-1490512.
Is OPERA HOUSE THEATRE COMPANY INC tax-exempt?
Yes. The IRS revoked its exemption on November 15, 2010 and reinstated it effective November 15, 2010.
Are donations to OPERA HOUSE THEATRE COMPANY INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does OPERA HOUSE THEATRE COMPANY 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 OPERA HOUSE THEATRE COMPANY 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 OPERA HOUSE THEATRE COMPANY 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 OPERA HOUSE THEATRE COMPANY INC?
The 990 for the year ended December 31, 2025 names JUSTIN SMITH.
Who are the officers and directors of OPERA HOUSE THEATRE COMPANY INC?
The 990 for the year ended December 31, 2025 lists 10 people; 6 received compensation from the organization, the highest $46,800 (COLEMAN COX, VARIOUS DUTIES).
How much revenue does OPERA HOUSE THEATRE COMPANY INC have?
On its 990 for the year ended December 31, 2025 it reported revenue of $860,152, expenses of $830,752 and total assets of $263,816 at year end.

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