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O P E R a Inc

EIN 45-0426945 · Ellendale, ND

Public records show a registered, tax-exempt organization in good standing.

LegitimacyPassesRegistration and standingFinancial healthNot ratedToo small or too little detailGovernanceFair59 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

Promotion of arts and culture and the restoration of historic landmark building for the arts.

Income
$408,552
Spending
$31,161
Spent on programs
11%
Reserves
Over 10 years of spending
Largest source of income
government grants, 61%
Employees
0
Volunteers
20

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 59 out of 100. Higher than 28% of charities in its peer group (arts and culture, $250k to $1m).

  • Independent board

    25 of 25

    8 of 8 voting board members are independent.

  • Conflict of interest policy

    0 of 15

    Reports no written conflict of interest policy.

  • Whistleblower policy

    0 of 8

    Reports no written whistleblower policy.

  • Record keeping policy

    0 of 7

    Reports no written policy on keeping and destroying records.

  • Board minutes

    5 of 5

    Keeps minutes of board meetings.

  • Board sees the tax return

    10 of 10

    Gave the board a copy of this return before filing it.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 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 (5)
  1. $786 spent. The Opera House hosted an art exhibition during June and July featuring artist Heather Thomas Olson, an oil painter from western North Dakota. A self-taught artist, her work is a journey of ideas and dreams. Her works consists of portraits, pets, animals, landscapes, and still life.
  2. $762 spent. Michael Bloom, artist and educator from Minot, ND along with his family members brought the exhibition "Bloomkin" to the Opera House during the months of September and October. Bloomkin" is a collection of creative family endeavors, a multimedia expression of eight people living and making together. For an artist, the family can be both the support and the hinderance to producing and achieving.
  3. $686 spent. Art exhibit featuring Connie Gisi from Webster, SD was on display in the Ellendale Opera House Lobby & Gallery during the month of August. Connie is a lover of animals, outdoors, adventures and life, and all of her paintings are "Pleine Aire" (the act of painting outdoors) or from photos she took. Her works consist of watercolor, pastel and oil.
  4. $667 spent. North Dakota fiber artist and award winning longarm quilter, Debbie Kauffman, comes from a world of textiles and sewing machines. She learned to tell her stories through drawing and sculpting with thread. She's all about using unexpected materials and incorporating intricate detail into her pieces, while raising awareness for important issues like landfill waste. An exhibition of her works was on display at the Opera House during the month of May.
  5. $626 spent. Crossroads -An Exploration of Place and Identity, a traveling exhibit from the North Dakota Museum of Art was at the Opera House Lobby & Gallery during the month of April.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. 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 October 13, 2026.

  2. 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 October 13, 2026.

  3. 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 October 13, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending December 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since December 1994.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

  6. 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 21, 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.