Department of the Treasury Internal Revenue Service
Public Charity Status and Public Support
Complete if the organization is a section 501(c)(3) organization or a section
4947(a)(1) nonexempt charitable trust.
Attach to Form 990 or Form 990-EZ. See separate instructions. Information about Schedule A (Form 990 or 990-EZ) and its instructions is at www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
WEST EDGE OPERA
Employer identification number
94-2739808
Part I
Reason for Public Charity Status
(All organizations must complete this part.) See instructions.
The organization is not a private foundation because it is: (For lines 1 through 11, check only one box.)
1
2
3
4
5
section 170(b)(1)(A)(iv). (Complete Part II.)
6
7
8
9
receipts from activities related to its exempt functions—subject to certain exceptions, and (2) no more than 331/3% of
its support from gross investment income and unrelated business taxable income (less section 511 tax) from businesses
acquired by the organization after June 30, 1975. See section 509(a)(2). (Complete Part III.)
10
11
e
By checking this box, I certify that the organization is not controlled directly or indirectly by one or more disqualified persons other than foundation managers and other than one or more publicly supported organizations described in section 509(a)(1) or section 509(a)(2).
f
If the organization received a written determination from the IRS that it is a Type I, Type II, or Type III supporting organization, check this box
..................................................
g
Since August 17, 2006, has the organization accepted any gift or contribution from any of the following persons?
(i) A person who directly or indirectly controls, either alone or together with persons described in (ii)
Yes
No
and (iii) below, the governing body of the supported organization?
................
11g(i)
(ii)
A family member of a person described in (i) above?
......................
11g(ii)
(iii)
A 35% controlled entity of a person described in (i) or (ii) above?
................
11g(iii)
h
Provide the following information about the supported organization(s).
(i) Name of supported organization
(ii) EIN
(iii) Type of organization (described on lines 1- 9 above or IRC section (see instructions))
(iv) Is the organization in col. (i) listed in your governing document?
(v) Did you notify the organization in col. (i) of your support?
(vi) Is the organization in col. (i) organized in the U.S.?
(vii) Amount of monetary support
Yes
No
Yes
No
Yes
No
Total
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990EZ.
Cat. No. 11285F
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 2
Part II
Support Schedule for Organizations Described in Sections 170(b)(1)(A)(iv) and 170(b)(1)(A)(vi) (Complete only if you checked the box on line 5, 7, or 8 of Part I or if the
organization failed to qualify under Part III. If the organization fails to
qualify under the tests listed below, please complete Part III.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") ....
2
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf.......
3
The value of services or facilities furnished by a governmental unit to the organization without charge..
4
Total. Add lines 1 through 3
5
The portion of total contributions by each person (other than a governmental unit or publicly supported organization) included
on line 1 that exceeds 2% of the amount shown on line 11, column (f)..
6
Public support. Subtract line 5 from line 4.
Section B. Total Support
Calendar year
(or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
7
Amounts from line 4..
8
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources...
9
Net income from unrelated business activities, whether or not the business is regularly carried on..
10
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)..
11
Total support (Add lines 7 through 10).
12
Gross receipts from related activities, etc. (see instructions)
..................
12
13
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.................................................
Section C. Computation of Public Support Percentage
14
Public support percentage for 2013 (line 6, column (f) divided by line 11, column (f))
.........
14
15
Public support percentage for 2012 Schedule A, Part II, line 14
...............
15
16a
33 1/3% support test—2013.
If the organization did not check the box on line 13, and line 14 is 33 1/3% or more, check this box
and stop here. The organization qualifies as a publicly supported organization
.......................
b
33 1/3% support test—2012.
If the organization did not check a box on line 13 or 16a, and line 15 is 33 1/3% or more, check this
box and stop here. The organization qualifies as a publicly supported organization
.....................
17a
10%-facts-and-circumstances test—2013.
If the organization did not check a box on line 13, 16a, or 16b, and line 14
is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here. Explain
in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported
organization
.....................................................
b
10%-facts-and-circumstances test—2012.
If the organization did not check a box on line 13, 16a, 16b, or 17a, and line
15 is 10% or more, and if the organization meets the "facts-and-circumstances" test, check this box and stop here.
Explain in Part IV how the organization meets the "facts-and-circumstances" test. The organization qualifies as a publicly supported organization
................................................
18
Private foundation.
If the organization did not check a box on line 13, 16a, 16b, 17a, or 17b, check this box and see
instructions
.....................................................
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 3
Part III
Support Schedule for Organizations Described in Section 509(a)(2) (Complete only if you checked the box on line 9 of Part I or if the organization
failed to qualify under Part II. If the organization fails to qualify under
the tests listed below, please complete Part II.)
Section A. Public Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
1
Gifts, grants, contributions, and membership fees received. (Do not include any "unusual grants.") .
100,013
116,875
122,862
147,535
205,101
692,386
2
Gross receipts from admissions, merchandise sold or services performed, or facilities furnished in any activity that is related to the organization's tax-exempt purpose......
214,350
116,206
86,319
111,828
97,788
626,491
3
Gross receipts from activities that are not an unrelated trade or business under section 513..
6,689
12,492
500
19,681
4
Tax revenues levied for the organization's benefit and either paid to or expended on its behalf...
5
The value of services or facilities furnished by a governmental unit to the organization without charge..
6
Total. Add lines 1 through 5.
314,363
233,081
215,870
271,855
303,389
1,338,558
7a
Amounts included on lines 1, 2, and 3 received from disqualified persons...
5,598
7,003
41,800
36,475
16,150
107,026
b
Amounts included on lines 2 and 3 received from other than disqualified persons that exceed the greater of $5,000 or 1% of the amount on line 13 for the year.
10,000
12,500
17,500
12,500
52,500
c
Add lines 7a and 7b..
15,598
19,503
41,800
53,975
28,650
159,526
8
Public support (Subtract line 7c from line 6.)
1,179,032
Section B. Total Support
Calendar year (or fiscal year beginning in)
(a) 2009
(b) 2010
(c) 2011
(d) 2012
(e) 2013
(f) Total
9
Amounts from line 6...
314,363
233,081
215,870
271,855
303,389
1,338,558
10a
Gross income from interest, dividends, payments received on securities loans, rents, royalties and income from similar sources..
2
4
90
2,452
284
2,832
b
Unrelated business taxable income (less section 511 taxes) from businesses acquired after June 30, 1975.
c
Add lines 10a and 10b.
2
4
90
2,452
284
2,832
11
Net income from unrelated business activities not included in line 10b, whether or not the business is regularly carried on.
12
Other income. Do not include gain or loss from the sale of capital assets (Explain in Part IV.)
..
13
Total support. (Add lines 9, 10c, 11, and 12.)..
314,365
233,085
215,960
274,307
303,673
1,341,390
14
First five years.
If the Form 990 is for the organization's first, second, third, fourth, or fifth tax year as a 501(c)(3) organization,
check this box and stop here.............................................
Section C. Computation of Public Support Percentage
15
Public support percentage for 2013 (line 8, column (f) divided by line 13, column (f))
.........
15
87.900 %
16
Public support percentage from 2012 Schedule A, Part III, line 15
...............
16
89.240 %
Section D. Computation of Investment Income Percentage
17
Investment income percentage for 2013 (line 10c, column (f) divided by line 13, column (f))
......
17
0.210 %
18
Investment income percentage from 2012 Schedule A, Part III, line 17
.............
18
0.010 %
19a
33 1/3% support tests—2013.
If the organization did not check the box on line 14, and line 15 is more than 33 1/3%, and line 17 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
........
b
33 1/3% support tests—2012.
If the organization did not check a box on line 14 or line 19a, and line 16 is more than 33 1/3% and line 18 is not more than 33 1/3%, check this box and stop here. The organization qualifies as a publicly supported organization
.....
20
Private foundation.
If the organization did not check a box on line 14, 19a, or 19b, check this box and see instructions
.....
Schedule A (Form 990 or 990-EZ) 2013
Schedule A (Form 990 or 990-EZ) 2013
Page 4
Part IV
Supplemental Information.
Provide the explanations required by Part II, line 10; Part II, line 17a or 17b; and Part III, line 12. Also complete this part for any additional information. (See instructions).
Facts And Circumstances Test
Explanation
Schedule A (Form 990 or 990-EZ) 2013
Additional Data
Software ID:
Software Version:
-
TIN:
SCHEDULE O (Form 990 or 990-EZ)
Department of the Treasury Internal Revenue Service
Supplemental Information to Form 990 or 990-EZ
Complete to provide information for responses to specific questions on
Form 990 or to provide any additional information.
Attach to Form 990 or 990-EZ.
Information about Schedule O (Form 990 or 990-EZ) and its instructions is at
www.irs.gov/form990.
OMB No. 1545-0047
2013
Open to Public Inspection
Name of the organization
WEST EDGE OPERA
Employer identification number
94-2739808
Return Reference
Explanation
FORM 990, PART III, LINE 2
WEST EDGE OPERA BEGAN PRODUCING "OPERA MEDIUM RARE" IN ADDITION TO THEIR TRADITIONAL PRODUCTIONS. THIS CONSTITUTES THREE MORE OPERAS, UNSTAGED OR ONLY LIGHTLY STAGED, WITH ONE OR TWO PERFORMANCES EACH.
FORM 990, PART VI, SECTION B, LINE 11
THE PRESIDENT REVIEWS AND RECONCILES THE RETURN WITH THE BOOKS AND RECORDS PROVIDED BY THE BOOKKEEPER.
FORM 990, PART VI, SECTION C, LINE 19
THE ORGANIZATION MAKES DOCUMENTS AVAILABLE UPON PROPER REQUEST.
FORM 990, PART IX, LINE 24E
TICKETING: PROGRAM SERVICE EXPENSES 4626. MANAGEMENT AND GENERAL EXPENSES 6666. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 11292. POSTAGE AND SHIPPING: PROGRAM SERVICE EXPENSES 6041. MANAGEMENT AND GENERAL EXPENSES 2065. FUNDRAISING EXPENSES 1795. TOTAL EXPENSES 9901. PRINTING AND PUBLICATIONS: PROGRAM SERVICE EXPENSES 8450. MANAGEMENT AND GENERAL EXPENSES 121. FUNDRAISING EXPENSES 338. TOTAL EXPENSES 8909. LIGHTING: PROGRAM SERVICE EXPENSES 6210. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 6210. SETS: PROGRAM SERVICE EXPENSES 5799. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 5799. VIDEOS: PROGRAM SERVICE EXPENSES 4642. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4642. COSTUMES: PROGRAM SERVICE EXPENSES 4225. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4225. CREDIT CARD PROCESSING: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 4040. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 4040. ADMINISTRATIVE SERVICES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 3239. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 3239. OTHER PERFORMERS: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 2800. TOTAL EXPENSES 2800. PUBLICITY: PROGRAM SERVICE EXPENSES 2137. MANAGEMENT AND GENERAL EXPENSES 596. FUNDRAISING EXPENSES 26. TOTAL EXPENSES 2759. PROFESSIONAL DEVELOPMENT: PROGRAM SERVICE EXPENSES 75. MANAGEMENT AND GENERAL EXPENSES 1975. FUNDRAISING EXPENSES 5. TOTAL EXPENSES 2055. REFRESHMENTS: PROGRAM SERVICE EXPENSES 1415. MANAGEMENT AND GENERAL EXPENSES 90. FUNDRAISING EXPENSES 485. TOTAL EXPENSES 1990. INSURANCE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 1917. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1917. SUPPLIES: PROGRAM SERVICE EXPENSES 876. MANAGEMENT AND GENERAL EXPENSES 380. FUNDRAISING EXPENSES 296. TOTAL EXPENSES 1552. DESIGN: PROGRAM SERVICE EXPENSES 1200. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 1200. PROPS: PROGRAM SERVICE EXPENSES 925. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 16. TOTAL EXPENSES 941. BOX OFFICE: PROGRAM SERVICE EXPENSES 675. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 675. TELEPHONE: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 617. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 617. MEMBERSHIPS: PROGRAM SERVICE EXPENSES 150. MANAGEMENT AND GENERAL EXPENSES 247. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 397. LOAD IN/OUT: PROGRAM SERVICE EXPENSES 245. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 245. WIGS & MAKEUP: PROGRAM SERVICE EXPENSES 172. MANAGEMENT AND GENERAL EXPENSES 0. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 172. MOVING & STORAGE: PROGRAM SERVICE EXPENSES 113. MANAGEMENT AND GENERAL EXPENSES 52. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 165. TAXES & FEES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 85. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 85. BANK CHARGES: PROGRAM SERVICE EXPENSES 0. MANAGEMENT AND GENERAL EXPENSES 49. FUNDRAISING EXPENSES 0. TOTAL EXPENSES 49.
For Paperwork Reduction Act Notice, see the Instructions for Form 990 or 990-EZ.