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Nonprofit · EIN 83-0796107

WESTERN OPPORTUNITY FUND

Tax-exempt · DENVER, CO 80206

Financials

$25.1M$1M2023$12M$1.7M2024
Revenue Expenses · by fiscal year end
Financials of WESTERN OPPORTUNITY FUND by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2024990-PF$12,030,176$1,653,201$10,376,975$43,692,572$0$43,692,572
December 31, 2023990-PF$25,128,565$1,039,734$24,088,831$33,567,346$251,749$33,315,597
Financial details: 990-PF for the year ended December 31, 2024

Revenue

Contributions, gifts and grants
$12,030,000
Dividends
$176

Expenses

Grants and similar amounts paid
$828,967
Compensation of officers, directors and key employees
$0
Disbursements for charitable purposes
$828,967

Balance sheet and other

Total assets, start of year
$33,567,346
Total assets, end of year
$43,692,572
Total liabilities, end of year
$0
Net assets, end of year
$43,692,572
Fair market value of assets
$43,692,572
Qualifying distributions
$44,416,022
Net investment income
$176

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-PF for the year ended December 31, 2024, highest compensation first.

NameTitleHours / weekCompensation
PAUL M RADY
100 SAINT PAUL STREET SUITE 700, DENVER, CO 80206
DIRECTOR, PRESIDENT, TREAS1$0
J KENT NOSSAMAN JR
100 SAINT PAUL STREET SUITE 700, DENVER, CO 80206
VICE PRESIDENT, SECRETARY1$0
990-PF for the year ended December 31, 2023: 2 people
NameTitleHours / weekCompensation
PAUL M RADY
100 SAINT PAUL STREET SUITE 700, DENVER, CO 80206
DIRECTOR, PRESIDENT, TREAS1$0
J KENT NOSSAMAN JR
100 SAINT PAUL STREET SUITE 700, DENVER, CO 80206
VICE PRESIDENT, SECRETARY1$0

Address and contacts

Address (IRS master file)
100 SAINT PAUL ST STE 700, DENVER, CO 80206-5143
In care of
% J KENT NOSSAMAN JR
Signed the 990-PF
J KENT NOSSAMAN JR, VICE PRESIDENT
Phone
(303) 740-9400
Return prepared by
PLANTE & MORAN PLLC

What it must file and when

IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026Not on file
2024December 31, 2024May 15, 2025990-PF on file
2023December 31, 2023May 15, 2024990-PF on file

IRS record

EIN
83-0796107
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Private operating foundation
Donations deductible (Pub 78)
Private operating foundation, 50% limit
Exempt since
2019
Accounting year ends
December
Files
Form 990-PF
Category (NTEE)
Education (B90)
Assets (IRS master file)
$43,692,572
Income (IRS master file)
$12,030,176

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2024$12,030,176$1,653,201$43,692,572IRS
990-PFDecember 2023$25,128,565$1,039,734$33,567,346XML
990-PFDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-PFDecember 2020–––IRS

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 83-0796107).

Questions about WESTERN OPPORTUNITY FUND

What is the EIN of WESTERN OPPORTUNITY FUND?
The employer identification number (EIN) of WESTERN OPPORTUNITY FUND is 83-0796107.
Is WESTERN OPPORTUNITY FUND tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2019.
Are donations to WESTERN OPPORTUNITY FUND tax-deductible?
Yes. It is listed in IRS Publication 78 (Private operating foundation, 50% limit).
Which annual return does WESTERN OPPORTUNITY FUND file?
Form 990-PF. Private foundations file every year.
When is the next return of WESTERN OPPORTUNITY FUND due?
The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did WESTERN OPPORTUNITY FUND last file with the IRS?
The latest return in the IRS public files is the 990-PF for the year ended December 2024.
Who are the officers and directors of WESTERN OPPORTUNITY FUND?
The 990-PF for the year ended December 31, 2024 lists 2 people; 0 received compensation from the organization.
How much revenue does WESTERN OPPORTUNITY FUND have?
On its 990-PF for the year ended December 31, 2024 it reported revenue of $12,030,176, expenses of $1,653,201 and total assets of $43,692,572 at year end.

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