Light Opera of Portland

Nonprofit profile at a glance

EIN
320529943
IRS 990-EZ coverage
2025–2025
Forms available
Form 990-EZ 2025, Form 990-N 2024
Location
Hillsboro, OR, USA
Rating
86
Verdict
STRONG
Rating confidence
Moderate
Sector
Arts, Culture, and Humanities

Reported finances

Revenue
$86,436
Expenses
$87,996
Assets
$67,035

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

15 people listed

Executive titles in this filing

  • Sara Rivara (President and Producer and Board Member)

People named in this filing

  • Sara Rivara (President and Producer and Board Member)
  • Laurence Cox (Artistic Director and Board Member)
  • Alex Hemsath (Secretary and Board Member)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Organizations exempt purpose is to produce and perform light opera for the the public benefit and provide educational and vocational opportunities to young theatre artists where possible.

What it reported doing in 2025

Program activities constituted the organizations 2025 theatrical season which included the production of light operas Patience and Yeoman of the Guard at the Brunish Theater in partnership with Portland5. Both performances involved several dozen production cast and crew members including young theatrical professionals gaining firsthand experience and reached over 800 members of the Portland community engaging multiple generations with the comic entertainment of Gilbert and Sullivan. The organizations activities were generously supported by a grant from the Oregon Arts Commission.

Operating model

Revenue model
Mixed. Its operating money came from several sources; no one source provided a clear majority.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 89
  • Transparency & Controls: 100
  • Sustainability: 32
  • Growth: NotEnoughData

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 89.1%; rating input score 89
  • Program expense ratio: 87.5%; rating input score 88

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: -1.8%; rating input score 39; 39th percentile among comparable filings
  • Total-asset coverage ratio: 0.76; rating input score 41; 41st percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 5.7%; rating input score 11; 11th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: Limited
  • Asset growth: Limited

Details

  • Where the money goes: 89.1% of revenue deployed · 87.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 1 filed program accomplishment · $77K in reported program spending
  • Leadership: top reported pay $0 · 15 people listed
  • Consistency: 7 of 7 current checks pass
  • Schedules: 4 filed schedules
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Sustainability: Operating margin scored 39/100.
  • Moderate — Sustainability: Total-asset coverage ratio scored 41/100.
  • High — Sustainability: Officer compensation ratio scored 11/100.