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New York City Opera Inc

  • New York, NY
  • Tax-exempt since Aug. 1979
  • EIN: 13-2974347

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Arts, Culture and Humanities / Opera (NTEE)

Donations to this organization are tax deductible.

Summary charts: organization finances over time

Revenue
$1.88M (2023)

Expenses
$2.84M (2023)

Total Assets
$977k (2023)

Total Liabilities
$2.06M (2023)

Source: Form 990 tax filings from 2011 to 2023

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending June
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,884,323
Expenses
$2,836,476
Net Income
-$952,153
Net Assets
-$1,077,798
Notable Sources of Revenue Percent of Total Revenue
Contributions $599,634
31.8%
Program Services $237,547
12.6%
Investment Income $54,188
2.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $992,954
52.7%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $256,538
9.0%
Professional Fundraising Fees $0
Other Salaries and Wages $579,472
20.4%
Assets/Debt
Total Assets $977,303
Total Liabilities $2,055,101
Net Assets -$1,077,798
Compensation
Key Employees and Officers Compensation Related Other
Michael Capasso (General Dire) $136,538 $0 $0
Kristin Sampson (Secretary/Tr) $120,000 $0 $0
Martina Arroyo (Member) $0 $0 $0
Harriet Newman Cohen (Member) $0 $0 $0
Marco Fiorese (Member) $0 $0 $0
Denyce Graves (Member) $0 $0 $0
Jennifer Gucci (Member) $0 $0 $0
Grant Hanessian (Member) $0 $0 $0
Thomas Mina Jr (Board Chairm) $0 $0 $0
Johnathan Miller (Member) $0 $0 $0
Roy Niederhoffer (Board Chair) $0 $0 $0
+ View more people

Document Links

990
Filed on May 15, 2024

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending June
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,207,574
Expenses
$2,626,443
Net Income
-$418,869
Net Assets
-$112,691
Notable Sources of Revenue Percent of Total Revenue
Contributions $1,220,954
55.3%
Program Services $135,750
6.1%
Investment Income $70,423
3.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $780,447
35.4%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $125,769
4.8%
Professional Fundraising Fees $0
Other Salaries and Wages $584,390
22.3%
Assets/Debt
Total Assets $1,694,292
Total Liabilities $1,806,983
Net Assets -$112,691
Compensation
Key Employees and Officers Compensation Related Other
Michael Capasso (General Dire) $96,154 $0 $0
Kristin Sampson (Secretary/Tr) $29,615 $0 $0
Martina Arroyo (Member) $0 $0 $0
Harriet Newman Cohen (Member) $0 $0 $0
Marco Fiorese (Member) $0 $0 $0
Denyce Graves (Member) $0 $0 $0
Jennifer Gucci (Member) $0 $0 $0
Grant Hanessian (Member) $0 $0 $0
Thomas Mina Jr (Board Chairm) $0 $0 $0
Johnathan Miller (Member) $0 $0 $0
Roy Niederhoffer (Board Chair) $0 $0 $0
+ View more people

Document Links

990
Filed on May 16, 2023

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending June
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$3,221,600
Expenses
$1,719,328
Net Income
$1,502,272
Net Assets
$508,510
Notable Sources of Revenue Percent of Total Revenue
Contributions $2,558,434
79.4%
Program Services $0
Investment Income $64,869
2.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $598,297
18.6%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $96,154
5.6%
Professional Fundraising Fees $0
Other Salaries and Wages $402,491
23.4%
Assets/Debt
Total Assets $2,464,472
Total Liabilities $1,955,962
Net Assets $508,510
Compensation
Key Employees and Officers Compensation Related Other
Michael Capasso (General Dire) $48,077 $0 $0
Kristin Sampson (Secretary/Tr) $48,077 $0 $0
Jenny Gucci (Member) $0 $0 $0
Mara Kaplan Pruzanski (Member) $0 $0 $0
Diana Langer Marcus (Member) $0 $0 $0
Roy Niederhoffer (Board Chairm) $0 $0 $0
Tobias Picker (Member) $0 $0 $0
Kenneth Rosen (Board Chairm) $0 $0 $0
+ View more people

Document Links

990
Filed on May 16, 2022

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending June
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$1,188,329
Expenses
$2,000,002
Net Income
-$811,673
Net Assets
-$1,113,045
Notable Sources of Revenue Percent of Total Revenue
Contributions $350,473
29.5%
Program Services $18,043
1.5%
Investment Income $69,539
5.9%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $750,274
63.1%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $215,653
10.8%
Professional Fundraising Fees $0
Other Salaries and Wages $245,746
12.3%
Assets/Debt
Total Assets $2,669,880
Total Liabilities $3,782,925
Net Assets -$1,113,045
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Michael Capasso (General Dire) $160,769 $0 $0
Kristin Sampson (Secretary/Tr) $54,885 $0 $0
Jenny Gucci (Member) $0 $0 $0
Mara Kaplan Pruzanski (Member) $0 $0 $0
Diana Langer Marcus (Member) $0 $0 $0
Roy Niederhoffer (Board Chairm) $0 $0 $0
Tobias Picker (Member) $0 $0 $0
Kenneth Rosen (Board Chairm) $0 $0 $0
+ View more people

Document Links

990
Filed on May 14, 2021

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
XML

Fiscal Year Ending June
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$4,038,309
Expenses
$5,251,872
Net Income
-$1,213,563
Net Assets
$783,222
Notable Sources of Revenue Percent of Total Revenue
Contributions $2,481,913
61.5%
Program Services $384,848
9.5%
Investment Income $111,306
2.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $1,060,242
26.3%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $314,320
6.0%
Professional Fundraising Fees $0
Other Salaries and Wages $878,619
16.7%
Assets/Debt
Total Assets $2,973,515
Total Liabilities $2,190,293
Net Assets $783,222
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Michael Capasso (General Dire) $229,808 $0 $23,478
Kristin Sampson (Secretary/Tr) $84,513 $0 $12,600
Roy Niederhoffer (Board Chairm) $0 $0 $0
Diana Langer Marcus (Member) $0 $0 $0
Mara Kaplan Pruzanski (Member) $0 $0 $0
Kenneth Rosen (Board Chairm) $0 $0 $0
Tobias Picker (Member) $0 $0 $0
Jenny Gucci (Member) $0 $0 $0
+ View more people

Document Links

990
Filed on Oct. 21, 2020

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$10,250,400
Expenses
$8,386,980
Net Income
$1,863,420
Net Assets
$2,040,991
Notable Sources of Revenue Percent of Total Revenue
Contributions $4,416,715
43.1%
Program Services $4,841,331
47.2%
Investment Income $113,982
1.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$97,222
Net Inventory Sales $975,594
9.5%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $1,532,820
18.3%
Professional Fundraising Fees $0
Other Salaries and Wages $0
Assets/Debt
Total Assets $4,990,381
Total Liabilities $2,949,390
Net Assets $2,040,991
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Michael Capasso (General Dire) $248,077 $0 $18,034
Kristin Sampson (Secretary/Tr) $147,005 $0 $10,764
Roy Niederhoffer (Board Chairm) $0 $0 $0
Dietlinde Maazel (Memeber) $0 $0 $0
Diana Langer Marcus (Member) $0 $0 $0
Marcella Martinucci (Member) $0 $0 $0
David Monk (Member) $0 $0 $0
Jenny Niederhoffer (Member) $0 $0 $0
Mara Pruzanski (Member) $0 $0 $0
+ View more people

Document Links

990
Filed on Oct. 21, 2020

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML
View Filing (2 of 2) PDF (2 of 2)

Fiscal Year Ending June
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$5,527,586
Expenses
$10,055,048
Net Income
-$4,527,462
Net Assets
$224,349
Notable Sources of Revenue Percent of Total Revenue
Contributions $3,188,407
57.7%
Program Services $1,423,307
25.7%
Investment Income $154,346
2.8%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$93,983
Net Inventory Sales $855,509
15.5%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $542,158
5.4%
Professional Fundraising Fees $0
Other Salaries and Wages $980,197
9.7%
Assets/Debt
Total Assets $5,921,086
Total Liabilities $5,696,737
Net Assets $224,349

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$7,246,136
Expenses
$2,586,703
Net Income
$4,659,433
Net Assets
$4,648,691
Notable Sources of Revenue Percent of Total Revenue
Contributions $6,631,713
91.5%
Program Services $158,825
2.2%
Investment Income $78,401
1.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $377,197
5.2%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $134,213
5.2%
Professional Fundraising Fees $0
Other Salaries and Wages $177,771
6.9%
Assets/Debt
Total Assets $10,529,000
Total Liabilities $5,880,309
Net Assets $4,648,691

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$381,975
Expenses
$608,712
Net Income
-$226,737
Net Assets
-$369,566
Notable Sources of Revenue Percent of Total Revenue
Contributions $209,853
54.9%
Program Services $0
Investment Income $135,338
35.4%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $34,275
9.0%
Other Revenue $2,509
0.7%
Notable Expenses Percent of Total Expenses
Executive Compensation $220,000
36.1%
Professional Fundraising Fees $0
Other Salaries and Wages $36,214
5.9%
Assets/Debt
Total Assets $5,644,401
Total Liabilities $6,013,967
Net Assets -$369,566
Compensation
Key Employees and Officers Compensation Related Other
Andrea Nellis (Managing Director) $217,300 $0 $0
Charles R Wall (Chairman) $0 $0 $0
Susan L Baker (Director) $0 $0 $0
John H Biggs (Director) $0 $0 $0
Caroline Cronson (Director) $0 $0 $0
Mary Sharp Cronson (Director) $0 $0 $0
Edmee De M Firth (Director) $0 $0 $0
Michael E Gellert (Director) $0 $0 $0
Joan Granlund (Director) $0 $0 $0
Susan Zises Green (Director) $0 $0 $0
Helen Little (Director) $0 $0 $0
Mark W Newhouse (Director) $0 $0 $0
Roy G Niederhoffer (Director) $0 $0 $0
Martin J Oppenheimer (Director) $0 $0 $0
Matthew L Ringel (Director) $0 $0 $0
Elliott K Slade Iii (Director) $0 $0 $0
Mrs James C Slaughter (Director) $0 $0 $0
Ms Sharon Hite (Director) $0 $0 $0
Mr Marc Powell (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on Jan. 20, 2016

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$2,819,298
Expenses
$4,198,275
Net Income
-$1,378,977
Net Assets
$86,033
Notable Sources of Revenue Percent of Total Revenue
Contributions $2,735,167
97.0%
Program Services $134,343
4.8%
Investment Income $133,814
4.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$305,045
Net Inventory Sales $89,990
3.2%
Other Revenue $31,029
1.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $389,489
9.3%
Professional Fundraising Fees $0
Other Salaries and Wages $1,668,001
39.7%
Assets/Debt
Total Assets $5,911,118
Total Liabilities $5,825,085
Net Assets $86,033
Compensation
Key Employees and Officers Compensation Related Other
George Steel (General Manager & Artistic Director) $253,469 $0 $24,730
Andrea Nellis (Managing Director) $200,113 $0 $36,521
Stephanie Jernstrom (Director Of Finance) $69,217 $0 $15,387
Mark Roper (Secretary/Manager Board Relations) $30,769 $0 $5,541
Charles R Wall (Chairman) $0 $0 $0
Susan L Baker (Director) $0 $0 $0
John H Biggs (Director) $0 $0 $0
Ames Brown (Director) $0 $0 $0
Emily Roy Corey (Director) $0 $0 $0
Caroline Cronson (Director) $0 $0 $0
Mary Sharp Cronson (Director) $0 $0 $0
Edmee De M Firth (Director) $0 $0 $0
Michael E Gellert (Director) $0 $0 $0
Joan Granlund (Director) $0 $0 $0
Susan Zises Green (Director) $0 $0 $0
Sharon Hite (Director) $0 $0 $0
Helen Little (Director) $0 $0 $0
Mark W Newhouse (Director) $0 $0 $0
Roy G Niederhoffer (Director) $0 $0 $0
Martin J Oppenheimer (Director) $0 $0 $0
Marc Powell (Director) $0 $0 $0
Matthew L Ringel (Director) $0 $0 $0
Elliott K Slade Iii (Director) $0 $0 $0
Mrs James C Slaughter (Director) $0 $0 $0
+ View more people

Document Links

990
Filed on May 12, 2015

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$13,312,876
Expenses
$14,392,958
Net Income
-$1,080,082
Net Assets
$1,972,513
Notable Sources of Revenue Percent of Total Revenue
Contributions $9,565,319
71.9%
Program Services $2,177,854
16.4%
Investment Income $163,734
1.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $6,310
0.0%
Net Fundraising $0
Sales of Assets -$1,485
Net Inventory Sales $211,923
1.6%
Other Revenue $1,189,221
8.9%
Notable Expenses Percent of Total Expenses
Executive Compensation $755,722
5.3%
Professional Fundraising Fees $0
Other Salaries and Wages $5,530,190
38.4%
Assets/Debt
Total Assets $7,572,241
Total Liabilities $5,599,728
Net Assets $1,972,513

Document Links

990
Filed on July 2, 2014

Primary tax return for a nonprofit’s activities, finances, and governance

View Filing
PDF XML

Fiscal Year Ending June
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$14,131,042
Expenses
$14,883,142
Net Income
-$752,100
Net Assets
$2,883,054
Notable Sources of Revenue Percent of Total Revenue
Contributions $10,795,484
76.4%
Program Services $2,777,854
19.7%
Investment Income $377,601
2.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets -$60,720
Net Inventory Sales $186,747
1.3%
Other Revenue $54,076
0.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $827,176
5.6%
Professional Fundraising Fees $0
Other Salaries and Wages $5,507,181
37.0%
Assets/Debt
Total Assets $9,457,777
Total Liabilities $6,574,723
Net Assets $2,883,054

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$25,082,188
Expenses
$30,338,818
Net Income
-$5,256,630
Net Assets
$5,901,520
Notable Sources of Revenue Percent of Total Revenue
Contributions $17,039,960
67.9%
Program Services $7,518,950
30.0%
Investment Income $179,318
0.7%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising -$363,747
Sales of Assets -$9,977
Net Inventory Sales $717,684
2.9%
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $1,259,738
4.2%
Professional Fundraising Fees $46,291
0.2%
Other Salaries and Wages $13,281,250
43.8%
Assets/Debt
Total Assets $11,673,581
Total Liabilities $5,772,061
Net Assets $5,901,520

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF
PDF (2 of 2)

Fiscal Year Ending June
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2004

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2003

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2002

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

Fiscal Year Ending June
2001

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

990

Primary tax return for a nonprofit’s activities, finances, and governance

PDF

About This Data

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »

Byline

By Andrea Suozzo, Alec Glassford and Ash Ngu, ProPublica, and Brandon Roberts, Special to ProPublica.
Design by Jeff Frankl. Additional development by Ken Schwencke, Mike Tigas, and Sisi Wei.

E-file viewer adapted from IRS e-File Viewer by Ben Getson. Code for scraping audit documents adapated from Govwiki.

Updated