Nonprofit · EIN 56-1490512
OPERA HOUSE THEATRE COMPANY INC
Tax-exempt (reinstated) · WILMINGTON, NC 28401
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $860,152 | $830,752 | $29,400 | $263,816 | $0 | $263,816 |
| December 31, 2024 | 990 | $865,786 | $832,154 | $33,632 | $217,419 | $0 | $217,419 |
| December 31, 2023 | 990 | $928,751 | $922,012 | $6,739 | $204,003 | $20,216 | $183,787 |
| December 31, 2021 | 990 | $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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| COLEMAN COX | VARIOUS DUTIES Key employee | 25 | $46,800 |
| JASON AYCOCK | MANAGING DIRECTOR Key employee | 15 | $36,400 |
| BRIAN WHITTED | MUSIC DIRECTOR Key employee | 15 | $28,000 |
| JUSTIN SMITH | EXECUTIVE ARTISTIC DIRECTOR Officer, Key employee, Highest-paid employee | 20 | $26,000 |
| BRADLEY BAREFOOT | VARIOUS DUTIES Key employee | 20 | $25,200 |
| MARY VALLERY | VARIOUS DUTIES Key employee | 1 | $1,084 |
| LISA BALLENTINE | PRESIDENT Officer | 5 | $0 |
| TRACY TORELLO | VICE PRESIDENT Officer | 5 | $0 |
| DEBBIE PFAFF | TRESURER Officer | 5 | $0 |
| LAURA STERNER | SECRETARY Officer | 5 | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| COLEMAN COX | VARIOUS DUTIES Key employee | 15 | $49,800 |
| BRIAN WHITTED | MUSIC DIRECTOR Key employee | 15 | $27,000 |
| JASON AYCOCK | MANAGING DIRECTOR Key employee | 15 | $25,200 |
| RAY KENNEDY | ARTISTIC DIRECTOR Key employee | 15 | $13,800 |
| JUSTIN SMITH | EXECUTIVE ARTISTIC DIRECTOR Officer, Key employee, Highest-paid employee | 5 | $5,000 |
| BRADLEY BAREFOOT | VARIOUS DUTIES Key employee | 5 | $4,500 |
| NATASHA WILLIAMS | VARIOUS DUTIES Key employee | 1 | $1,917 |
| MARY VALLERY | VARIOUS DUTIES Key employee | 1 | $1,626 |
| LISA BALLENTINE | PRESIDENT Officer | 5 | $0 |
| TRACY TORELLO | VICE PRESIDENT Officer | 5 | $0 |
| DEBBIE PFAFF | TRESURER Officer | 5 | $0 |
| LAURA STERNER | SECRETARY Officer | 5 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JUSTIN SMITH | VARIOUS DUTIES/FORMER ARTISTIC DIRECTOR Key employee, Highest-paid employee | 15 | $29,400 |
| RAY KENNEDY | ARTISTIC DIRECTOR Officer, Key employee | 15 | $26,000 |
| TINA LEAK | VARIOUS DUTIES Key employee | 15 | $25,000 |
| BRIAN WHITTED | MUSIC DIRECTOR Key employee | 15 | $18,000 |
| BRADLEY BAREFOOT | VARIOUS DUTIES Key employee | 15 | $17,400 |
| JASON AYCOCK | MANAGING DIRECTOR Key employee | 15 | $11,300 |
| COLEMAN COX | VARIOUS DUTIES Key employee | 5 | $6,400 |
990 for the year ended December 31, 2021: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JASON AYCOCK | VARIOUS DUTIES Key employee, Highest-paid employee | 5 | $11,000 |
| TINA LEAK | VARIOUS DUTIES Key employee | 5 | $9,000 |
| RAY KENNEDY | VARIOUS DUTIES Key employee | 5 | $5,000 |
| KATHERINE MAHN | VARIOUS 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
Program accomplishments
- THEATRICAL PRODUCTIONS AND PERFORMANCESExpenses $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 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
- 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
- Category (NTEE)
- Arts, culture and humanities (A65)
- 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
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $860,152 | $830,752 | $263,816 | XML |
| 990 | December 2024 | $865,786 | $832,154 | $217,419 | IRS |
| 990 | December 2023 | $928,751 | $922,012 | $204,003 | XML |
| 990 | December 2022 | $720,244 | $821,036 | $409,615 | IRS |
| 990 | December 2021 | $1,016,175 | $440,930 | $513,279 | XML |
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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