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    <Timestamp>2012-11-12T14:57:08-06:00</Timestamp>
    <TaxPeriodEndDate>2011-12-31</TaxPeriodEndDate>
    <PreparerFirm>
      <EIN>208709993</EIN>
      <PreparerFirmBusinessName>
        <BusinessNameLine1>WHITE SAMANIEGO CAMPBELL LLP</BusinessNameLine1>
      </PreparerFirmBusinessName>
      <PreparerFirmUSAddress>
        <AddressLine1>416 N STANTON SUITE 600</AddressLine1>
        <City>EL PASO</City>
        <State>TX</State>
        <ZIPCode>799011237</ZIPCode>
      </PreparerFirmUSAddress>
    </PreparerFirm>
    <ReturnType>990EZ</ReturnType>
    <TaxPeriodBeginDate>2011-01-01</TaxPeriodBeginDate>
    <Filer>
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      <Name>
        <BusinessNameLine1>EL PASO OPERA FOUNDATION</BusinessNameLine1>
      </Name>
      <NameControl>ELPA</NameControl>
      <Phone>9155815534</Phone>
      <USAddress>
        <AddressLine1>310 N MESA NO 601</AddressLine1>
        <City>EL PASO</City>
        <State>TX</State>
        <ZIPCode>799011342</ZIPCode>
      </USAddress>
    </Filer>
    <Officer>
      <Name>MICHAEL J WHITE</Name>
      <Title>PRESIDENT</Title>
      <Phone>9155815534</Phone>
      <DateSigned>2012-11-12</DateSigned>
      <AuthorizeThirdParty>1</AuthorizeThirdParty>
    </Officer>
    <Preparer>
      <Name>DEAN CAMPBELL</Name>
      <PTIN>P00015077</PTIN>
      <Phone>9155328400</Phone>
    </Preparer>
    <TaxYear>2011</TaxYear>
    <BuildTS>2016-02-24 21:20:13Z</BuildTS>
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      <MethodOfAccountingCash>X</MethodOfAccountingCash>
      <ScheduleBNotRequired>X</ScheduleBNotRequired>
      <WebSite>WWW.EPOPERA.ORG</WebSite>
      <Organization501c3 referenceDocumentId="RetDoc1039100001">X</Organization501c3>
      <GrossReceipts>500</GrossReceipts>
      <ContributionsGiftsGrantsEtc>500</ContributionsGiftsGrantsEtc>
      <TotalRevenue>500</TotalRevenue>
      <TotalExpenses>0</TotalExpenses>
      <ExcessOrDeficitForYear>500</ExcessOrDeficitForYear>
      <NetAssetsOrFundBalancesBOY>61089</NetAssetsOrFundBalancesBOY>
      <OtherChangesInNetAssets>0</OtherChangesInNetAssets>
      <NetAssetsOrFundBalancesEOY>61589</NetAssetsOrFundBalancesEOY>
      <InfoInScheduleOPartII>X</InfoInScheduleOPartII>
      <CashSavingsAndInvestments>
        <BOY>12222</BOY>
        <EOY>17722</EOY>
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      <OtherAssetsTotal>
        <BOY>48867</BOY>
        <EOY>43867</EOY>
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      <TotalAssets>
        <BOY>61089</BOY>
        <EOY>61589</EOY>
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      <SumOfTotalLiabilities>
        <BOY>0</BOY>
        <EOY>0</EOY>
      </SumOfTotalLiabilities>
      <NetAssetsOrFundBalances>
        <BOY>61089</BOY>
        <EOY>61589</EOY>
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      <InfoInScheduleOPartIII>X</InfoInScheduleOPartIII>
      <PrimaryExemptPurpose>AS A SUPPORT ORGANIZATION, THE FOUNDATION RAISES MONEY, INVESTS FUNDS RAISED, AND DISTRIBUTES SUBSTANTIALLY ALL OF ITS INCOME TO EL PASO OPERA. THE FOUNDATION'S CHARTER LIMITS DISTRIBUTIONS EXCLUSIVELY TO EL PASO OPERA.</PrimaryExemptPurpose>
      <ProgramServiceAccomplishment>
        <DescriptionProgramServiceAccom>THE FOUNDATION WAS FORMED AS A SUPPORT ORGANIZATION FOR EL PASO OPERA, A TEXAS NON-PROFIT CORPORATION, WHICH HAS ITS PRINCIPLE PLACE OF BUSINESS IN EL PASO, TEXAS, AND WHICH PRODUCES MULTIPLE MAJOR OPERATIC PERFORMANCES IN EL PASO, TEXAS EACH SEASON. AS A SUPPORT ORGANIZATION, THE FOUNDATION RAISES MONEY, INVESTS FUNDS RAISED, AND DISTRIBUTES SUBSTANTIALLY ALL OF ITS INCOME TO EL PASO OPERA. THE FOUNDATION'S CHARTER LIMITS DISTRIBUTIONS EXCLUSIVELY TO EL PASO OPERA.</DescriptionProgramServiceAccom>
        <GrantsAndAllocations>0</GrantsAndAllocations>
        <ProgramServiceExpenses>0</ProgramServiceExpenses>
      </ProgramServiceAccomplishment>
      <TotalProgramServiceExpenses>0</TotalProgramServiceExpenses>
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        <PersonName>MICHAEL J WHITE</PersonName>
        <AddressUS>
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          <City>EL PASO</City>
          <State>TX</State>
          <ZIPCode>79901</ZIPCode>
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        <Title>PRESIDENT</Title>
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        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>LESLEY GOSLING</PersonName>
        <AddressUS>
          <AddressLine1>310 N MESA STE 610</AddressLine1>
          <City>EL PASO</City>
          <State>TX</State>
          <ZIPCode>79901</ZIPCode>
        </AddressUS>
        <Title>SECRETARY</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>WILMA SALZMAN</PersonName>
        <AddressUS>
          <AddressLine1>310 N MESA STE 610</AddressLine1>
          <City>EL PASO</City>
          <State>TX</State>
          <ZIPCode>79901</ZIPCode>
        </AddressUS>
        <Title>MEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>JENNIFER CEDILLO</PersonName>
        <AddressUS>
          <AddressLine1>310 N MESA STE 610</AddressLine1>
          <City>EL PASO</City>
          <State>TX</State>
          <ZIPCode>79901</ZIPCode>
        </AddressUS>
        <Title>MEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <OfficerDirectorTrusteeKeyEmpl>
        <PersonName>ERNESTO HERRERA</PersonName>
        <AddressUS>
          <AddressLine1>310 N MESA STE 610</AddressLine1>
          <City>EL PASO</City>
          <State>TX</State>
          <ZIPCode>79901</ZIPCode>
        </AddressUS>
        <Title>MEMBER</Title>
        <AvgHoursPerWkDevotedToPosition>1.00</AvgHoursPerWkDevotedToPosition>
        <Compensation>0</Compensation>
        <ContriToEmplBenefitPlansEtc>0</ContriToEmplBenefitPlansEtc>
        <ExpenseAccountOtherAllowances>0</ExpenseAccountOtherAllowances>
      </OfficerDirectorTrusteeKeyEmpl>
      <InfoInScheduleOPartV>X</InfoInScheduleOPartV>
      <ActivitiesNotPreviouslyRpt>0</ActivitiesNotPreviouslyRpt>
      <MadeChangesToOrgnzngEtcDoc>0</MadeChangesToOrgnzngEtcDoc>
      <OrganizationHadUBI>0</OrganizationHadUBI>
      <SubjectToProxyTax>0</SubjectToProxyTax>
      <OrganizationDissolvedEtc>0</OrganizationDissolvedEtc>
      <DirectIndirectPoliticalExpend>0</DirectIndirectPoliticalExpend>
      <MadeLoansToFromOfficers>0</MadeLoansToFromOfficers>
      <TaxImposedUnderIRC4911>0</TaxImposedUnderIRC4911>
      <TaxImposedUnderIRC4912>0</TaxImposedUnderIRC4912>
      <TaxImposedUnderIRC4955>0</TaxImposedUnderIRC4955>
      <EngagedInExcessBenefitTrans>0</EngagedInExcessBenefitTrans>
      <AmountOfTaxImposedOnOrgMgr>0</AmountOfTaxImposedOnOrgMgr>
      <AmountOfTaxReimbursedByOrg>0</AmountOfTaxReimbursedByOrg>
      <ProhibitedTaxShelterTrans>0</ProhibitedTaxShelterTrans>
      <TheBooksAreInCareOf>
        <NameBusiness>
          <BusinessNameLine1>WHITE SAMANIEGO CAMPBELL LLP</BusinessNameLine1>
        </NameBusiness>
        <AddressUS>
          <AddressLine1>416 N STANTON</AddressLine1>
          <City>EL PASO</City>
          <State>TX</State>
          <ZIPCode>79901</ZIPCode>
        </AddressUS>
        <TelephoneNumber>9155328400</TelephoneNumber>
      </TheBooksAreInCareOf>
      <ForeignFinancialAccount>0</ForeignFinancialAccount>
      <ForeignOffice>0</ForeignOffice>
      <MaintainAnyDonorAdvisedFunds>0</MaintainAnyDonorAdvisedFunds>
      <DoesOrgHaveHospital>0</DoesOrgHaveHospital>
      <TanningServicesProvided>0</TanningServicesProvided>
      <RelatedOrgControlledEntity>0</RelatedOrgControlledEntity>
      <EngagePoliticalCmpgnActivities>0</EngagePoliticalCmpgnActivities>
      <EngageInLobbyingActivities>0</EngageInLobbyingActivities>
      <OperatingSchool>0</OperatingSchool>
      <TrnsfrsExemptNonCharRelatedOrg>0</TrnsfrsExemptNonCharRelatedOrg>
      <PartVIOfCompOfHighestPaidEmpl>NONE</PartVIOfCompOfHighestPaidEmpl>
      <PartVIAHghstPaidCntrctProfSer>NONE</PartVIAHghstPaidCntrctProfSer>
      <FiledScheduleA>1</FiledScheduleA>
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      <PubliclySupportedOrg509a2>X</PubliclySupportedOrg509a2>
      <GiftsGrantsContribReceived509>
        <CurrentTaxYearMinus4Years>11715</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1050</CurrentTaxYearMinus3Years>
        <CurrentTaxYear>500</CurrentTaxYear>
        <Total>13265</Total>
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      <Total509>
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        <CurrentTaxYearMinus3Years>1050</CurrentTaxYearMinus3Years>
        <CurrentTaxYear>500</CurrentTaxYear>
        <Total>13265</Total>
      </Total509>
      <AmtsRecdFromDisqualPersons>
        <Total>0</Total>
      </AmtsRecdFromDisqualPersons>
      <AmtsFromSubstContributors>
        <Total>0</Total>
      </AmtsFromSubstContributors>
      <SupportFromDQPsEtc>
        <Total>0</Total>
      </SupportFromDQPsEtc>
      <PublicSupportTotal509>13265</PublicSupportTotal509>
      <GrossInvestmentIncome509>
        <CurrentTaxYearMinus4Years>2368</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>942</CurrentTaxYearMinus3Years>
        <Total>3310</Total>
      </GrossInvestmentIncome509>
      <InvestmentIncomeAndUBTI>
        <CurrentTaxYearMinus4Years>2368</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>942</CurrentTaxYearMinus3Years>
        <Total>3310</Total>
      </InvestmentIncomeAndUBTI>
      <OtherIncome509>
        <CurrentTaxYearMinus1Year>162</CurrentTaxYearMinus1Year>
        <Total>162</Total>
      </OtherIncome509>
      <TotalSupportTotal>
        <CurrentTaxYearMinus4Years>14083</CurrentTaxYearMinus4Years>
        <CurrentTaxYearMinus3Years>1992</CurrentTaxYearMinus3Years>
        <CurrentTaxYearMinus1Year>162</CurrentTaxYearMinus1Year>
        <CurrentTaxYear>500</CurrentTaxYear>
        <Total>16737</Total>
      </TotalSupportTotal>
      <PublicSupportPercentage509>0.79260</PublicSupportPercentage509>
      <PriorYearSupportPercentage>0.77440</PriorYearSupportPercentage>
      <InvestmentIncomePercentage>0.19780</InvestmentIncomePercentage>
      <PriorYrInvestIncomePercentage>0.21890</PriorYrInvestIncomePercentage>
      <ThirtyThreePercntTestsCY509>X</ThirtyThreePercntTestsCY509>
    </IRS990ScheduleA>
    <IRS990ScheduleO documentId="RetDoc1051800001">
      <GeneralExplanation>
        <Identifier>OTHER ASSETS</Identifier>
        <ReturnReference>FORM 990-EZ, PART II, LINE 24</ReturnReference>
        <Explanation>DESCRIPTION: RECEIVABLE FROM EL PASO OPERA. BEG. OF YEAR AMOUNT: 48,867. END OF YEAR AMOUNT: 43,867.</Explanation>
      </GeneralExplanation>
    </IRS990ScheduleO>
    <TransferPrsnlBnftContractsDecl documentId="RetDoc2278000001">
      <Declaration>THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT.</Declaration>
    </TransferPrsnlBnftContractsDecl>
  </ReturnData>
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