Nonprofit · EIN 88-2140426
MINERVA WEST
Tax-exempt · RIDGWAY, CO 81432
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $72,965 | $79,331 | -$6,366 | $10,440 | $2,682 | $7,758 |
| December 31, 2024 | 990-EZ | $86,644 | $74,347 | $12,297 | $16,722 | $2,598 | $14,124 |
| December 31, 2023 | 990-EZ | $72,659 | $84,207 | -$11,548 | $4,664 | $2,837 | $1,827 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $38,629
- Program service revenue
- $31,978
- Investment income
- $0
- Net income from fundraising events
- $2,241
- Other revenue
- $117
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $45,000
- Salaries, compensation and benefits (total)
- $48,443
- Professional fees and payments to contractors
- $2,207
- Occupancy
- $9,945
- Printing, publications and postage
- $1,479
- Other expenses
- $17,257
- Program services (functional)
- $19,012
Balance sheet and other
- Total assets, start of year
- $16,722
- Total assets, end of year
- $10,440
- Total liabilities, end of year
- $2,682
- Net assets, end of year
- $7,758
- Cash, savings and investments
- $10,440
- Gross receipts
- $72,994
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Kathleen O'Mara | Employee - Artistic Director | 35 | $45,000 |
| Tim Price | President | 4 | $0 |
| Rick Isenberg | Treasurer | 4 | $0 |
| Ruth Higdon | Board Member | 2 | $0 |
| James Bingham | Board Member | 1 | $0 |
| Alice Billings | Board Member | 1 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Kathleen O'Mara | Employee - Artistic Director | 35 | $41,250 |
| Brenda Ratcliff | President | 15 | $0 |
| Ninah Hunter | Vice President | 0.5 | $0 |
| Debra Overton | Treasurer | 2 | $0 |
| Crista Meyers | Secretary | 0.5 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KATHLEEN O'MARA | ARTISTIC DIRECTOR | 35 | $41,251 |
| BRENDA RATCLIFF | PRESIDENT | 25 | $0 |
| NINAH HUNTER | VICE PRESIDENT | 2 | $0 |
| DEBRA OVERTON | TREASURER | 10 | $0 |
| CATHERINE LECHTENBELT | SECRETARY | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 1126, RIDGWAY, CO 81432-1126
- Signed the 990-EZ
- Rick Isenberg, Treasurer
- Phone
- (520) 465-9027
- Website
- minervawest.org
Mission
MINERVA WEST S MISSION IS TO PROVIDE EQUITABLE OPPORTUNITIES FOR EXPRESSION, CREATIVITY AND ARTS EDUCATION TO ALL IN THE COMMUNITY VIA REGULARLY SCHEDULED PERFORMANCES, YOUTH CAMPS, AFTER SCHOOL PROGRAMS, AND TRAINING IN PERFORMANCE ARTS PRODUCTION. MINERVA WEST AIMS TO INSPIRE CREATIVITY AND COMMUNITY BY OFFERING EQUITABLE OPPORTUNITIES FOR ALL REGARDLESS OF AGE, ABILITY, RACE OR SEXUAL ORIENTATION. SINCE ITS FOUNDING IN 2022, MINERVA HAS PRODUCED 32 SHOWS WITH 107 PERFORMANCES INVOLVING MORE THAT 185 ACTORS, CREW AND VOLUNTEERS. IT HAS ESTABLISHED AFTER-SCHOOL YOUTH PROGRAMS AT BOTH RIDGWAY ELEMENTARY AND RIDGWAY SECONDARY SCHOOLS.
Program accomplishments
- Minerva West is a community theater based in a small rural Colorado Town. It has grown from nothing to have over 200 citizens participate and over 4000 people attend its shows. In 2025 Minerva West Theatre Company (Adult Community Theater) produced three public productions (Death of a Salesman, I Love You/You're Perfect/Now Change, and Steel Magnolias), involving 64 actors/crew/volunteers, ages 16 - 79. Of Ridgway's approx 1250 residents, 645 attended the shows.Expenses $13,294
- Minerva West Youth Theater Program - Secondary Level: This after school theater program serves secondary level students. Participation is free and culminates in a public performance. In 2025, productions included Beetlejuice and a Murder Mystery. 31 secondary students participated as cast, crew, and volunteers.Attendance by community members totaled 166.Expenses $2,256
- Minerva West Youth Theatre Workshop and Performance Program - Primary level: This program provides theater arts education for kids 5-14 and is comprised of an afterschool workshop program and a summer youth theater program. The 2025 Afterschool workshops presented 2 productions (You're A Good Man Charlie Brown, and Peter Pan). The 2025 Youth Summer Theatre workshop lead to a public performance of Frozen. Workshops are tuition supported. 47 kids aged 5-13 participated.. Performance attendance totaled 417.Expenses $3,462
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 88-2140426
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2022
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A60)
- Assets (IRS master file)
- $10,440
- Income (IRS master file)
- $72,994
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $72,965 | $79,331 | $10,440 | IRS |
| 990-EZ | December 2024 | $86,644 | $74,347 | $16,722 | IRS |
| 990-EZ | December 2023 | $72,659 | $84,207 | $4,664 | XML |
| 990-EZ | December 2022 | – | – | – | 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 88-2140426).
Questions about MINERVA WEST
- What is the EIN of MINERVA WEST?
- The employer identification number (EIN) of MINERVA WEST is 88-2140426.
- Is MINERVA WEST tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2022.
- Are donations to MINERVA WEST tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MINERVA WEST file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of MINERVA WEST due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did MINERVA WEST last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of MINERVA WEST?
- The 990-EZ for the year ended December 31, 2025 lists 6 people; 1 received compensation from the organization, the highest $45,000 (Kathleen O'Mara, Employee - Artistic Director).
- How much revenue does MINERVA WEST have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $72,965, expenses of $79,331 and total assets of $10,440 at year end.
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All nonprofits in RIDGWAY · Colorado · Arts, culture and humanities