Nonprofit · EIN 42-1206185
LEMARS COMMUNITY THEATRE INC
Tax-exempt · LE MARS, IA 51031
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $143,844 | $83,703 | $60,141 | $265,527 | $0 | $265,527 |
| December 31, 2024 | 990 | $73,433 | $48,532 | $24,901 | $205,386 | $0 | $205,386 |
| December 31, 2023 | 990 | $62,013 | $58,977 | $3,036 | $180,485 | $0 | $180,485 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $113,382
- Membership dues
- $9,130
- Program service revenue
- $24,237
- Investment income
- $2,369
- Other revenue
- $3,856
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $650
- Occupancy
- $5,186
- Depreciation
- $6,278
- Program services (functional)
- $83,703
Balance sheet and other
- Total assets, start of year
- $205,386
- Total assets, end of year
- $265,527
- Total liabilities, end of year
- $0
- Net assets, end of year
- $265,527
- Land, buildings and equipment
- $81,936
- Net assets without donor restrictions
- $265,527
- Gross receipts
- $143,844
- Employees
- 0
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 for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARGARET BRITTON | TREASURER Officer | – | $0 |
990 for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARGARET BRITTON | TREASURER Officer | – | $0 |
990 for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARGARET BRITTON | TREASURER Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 45, LE MARS, IA 51031-0045
- In care of
- % JEFF NEARY
- Mailing address (990-N for 2021)
- PO BOX 45, LE MARS IA 51031
- Principal officer (990 for 2025)
- MARGARET BRITTON, 826 1ST ST SE, LE MARS, IA 51031
- Principal officer (990-N for 2021)
- MARGARET BRITTON, 826 1ST ST SE, LE MARS IA 51031
- Signed the 990
- MARGARET BRITTON, TREASURER
- Phone
- (712) 540-7503
- Website
- HTTPS://WWW.LEMARSLIVE.ORG/
- Return prepared by
- KROESE & KROESE PC
Mission
TO PROMOTE A CULTURE OF LIVE AND LOCAL THEATER TO OUR COMMUNITY THROUGH EDUCATION, EXPERIENCE, AND ENTERTAINMENT
Program accomplishments
- PRESENT PLAY AND MAINTAIN CITY BUILDING
- PRESENT PLAY AND MAINTAIN CITY BUILDINGExpenses $83,703
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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 42-1206185
- 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
- 1981
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A650)
- Assets (IRS master file)
- $265,527
- Income (IRS master file)
- $143,844
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $143,844 | $83,703 | $265,527 | XML |
| 990 | December 2024 | $73,433 | $48,532 | $205,386 | IRS |
| 990 | December 2023 | $62,013 | $58,977 | $180,485 | XML |
| 990 | December 2022 | $87,708 | $42,020 | $177,449 | IRS |
| 990-N for 2021 Officer: MARGARET BRITTON | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: MARGARET BRITTON | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: MARGARET BRITTON | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
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 42-1206185).
Questions about LEMARS COMMUNITY THEATRE INC
- What is the EIN of LEMARS COMMUNITY THEATRE INC?
- The employer identification number (EIN) of LEMARS COMMUNITY THEATRE INC is 42-1206185.
- Is LEMARS COMMUNITY THEATRE INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1981.
- Are donations to LEMARS COMMUNITY THEATRE INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LEMARS COMMUNITY THEATRE INC 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 LEMARS COMMUNITY THEATRE INC 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 LEMARS COMMUNITY THEATRE INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of LEMARS COMMUNITY THEATRE INC?
- The 990 for the year ended December 31, 2025 names MARGARET BRITTON.
- Who are the officers and directors of LEMARS COMMUNITY THEATRE INC?
- The 990 for the year ended December 31, 2025 lists 1 person; 0 received compensation from the organization.
- How much revenue does LEMARS COMMUNITY THEATRE INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $143,844, expenses of $83,703 and total assets of $265,527 at year end.
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All nonprofits in LE MARS · Iowa · Arts, culture and humanities