Lebanon Opera House Improvement Corporation
Public records show a registered, tax-exempt organization in good standing.
What it says it does
AS A CULTURAL CENTER FOR THE UPPER VALLEY REGION, LEBANON OPERA HOUSE: 1) PRESENTS LIVE PERFORMANCES THAT INSPIRE, EDUCATE AND ENTERTAIN; 2) BROADENS CULTURAL HORIZONS BY SPOTLIGHTING A DIVERSITY OF LOCAL, NATIONAL, AND INTERNATIONAL ARTISTS; 3) ENCOURAGES COMMUNITY PARTICIPATION IN THE ARTS; AND 4) STEWARDS A SPECIAL GATHERING PLACE FOR COMMUNITY AND SCHOOL USE THAT WILL ENGENDER FUTURE ARTS PATRONS AND PARTICIPANTS.
- Income
- $2.4 million
- Spending
- $2.1 million
- Spent on programs
- 74%
- Reserves
- 7.3 months of spending
- Largest source of income
- fees for its services, 44%
- Employees
- 56
- Volunteers
- 164
- Highest pay
- $113,021, executive director
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Good: 78 out of 100. Higher than 58% of charities in its peer group (arts and culture, $1m to $10m).
Reserves
28 of 35Spendable reserves would cover 7.3 months of spending.
Debt
20 of 20It owes 7% of what it owns.
Living within its means
15 of 15Income exceeded spending by 11% of income.
Income trend
0 of 15Income fell 52% on the year before.
Spending floor
15 of 1574% of spending went to programs and raising each dollar of donations cost 31 cents.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Strong: 94 out of 100. Higher than 59% of charities in its peer group (arts and culture, $1m to $10m).
Independent board
25 of 2517 of 17 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
8 of 8Has a written whistleblower policy.
Record keeping policy
7 of 7Has a written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
10 of 10Gave the board a copy of this return before filing it.
Pay set independently
5 of 5Sets its chief executive's pay through independent review and comparison.
Independent check of accounts
9 of 15Its accounts were reviewed or compiled by an independent accountant, but not audited.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $1.6 million spent. SINCE 1924, LEBANON OPERA HOUSE (LOH) HAS SERVED AS A UNIFYING CATALYST FOR CONNECTIONS BETWEEN ARTISTS AND AUDIENCES, MAKING IT POSSIBLE FOR PEOPLE OF ALL AGES TO EXPERIENCE THE TRANSFORMATIVE POWER OF THE PERFORMING ARTS.LOH IS WIDELY RECOGNIZED AND ADMIRED AS A LEADING MODEL OF AN INCLUSIVE, COMMUNITY-CENTERED HUB PRESENTING THE WORK OF NATIONAL TOURING ARTISTS, LOCAL AND REGIONAL PERFORMERS, AND STUDENT-ARTISTS. LOH IS THE ART AND SOUL OF THE UPPER VALLEY.WE ARE THE HOME STAGE FOR 12 COMMUNITY ARTS PARTNERS, MANY OF WHOM ATTRACT THE BRIGHTEST LOCAL PERFORMERS TO THE OPERA HOUSE FOR LARGE-SCALE PRODUCTIONS.IN ADDITION, WE ARE THE LEBANON SCHOOL DISTRICT'S "BIG STAGE FOR LITTLE KIDS" WHEN HOSTING THEIR MUSIC AND THEATER PRODUCTIONS. AS THE UPPER VALLEY'S COMMUNITY ARTS HUB, WE PLAY AN INTEGRAL ROLE IN ARTS EDUCATION AND THE PURSUIT OF CREATIVITY.THE LOH PRESENTS MAIN STAGE SERIES (ALONG WITH OUR OFF-SITE LOH ON LOCATION EVENTS, INCLUDING THE FREE THREE-DAY NEXUS MUSIC AND ARTS FESTIVAL) BRINGS NATIONALLY KNOWN TOURING ARTISTS TO THE REGION. INCREASINGLY, THE ARTISTS WE PRESENT SERVE AS AN ON-STAGE REFLECTION OF OUR COMMUNITY'S GROWING DIVERSITY AND CULTURAL INTERESTS.
Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending June 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since January 1992.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.