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IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 45-3781829

LIBERTY THEATRE FOUNDATION INC

Tax-exempt · LA GRANDE, OR 97850

Financials

$27K$16K2023$123K$33K2024$12K$26K2025
Revenue Expenses · by fiscal year end
Financials of LIBERTY THEATRE FOUNDATION INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$11,799$26,053-$14,254$1,358,572$150,000$1,208,572
December 31, 2024990$122,831$32,722$90,109$1,372,826$150,000$1,222,826
December 31, 2023990$27,350$15,562$11,788$1,310,899$150,000$1,160,899
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$10,000
Program service revenue
$0
Investment income
$1,799
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$6,450
Legal fees
$6,500
Accounting fees
$2,855
Management and general (functional)
$8,287
Fundraising (functional)
$17,766

Balance sheet and other

Total assets, start of year
$1,372,826
Total assets, end of year
$1,358,572
Total liabilities, end of year
$150,000
Net assets, end of year
$1,208,572
Land, buildings and equipment
$1,274,608
Gross receipts
$11,799
Employees
0
Year formed
2011
State of legal domicile
OR

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.

NameTitleHours / weekCompensation
Ted KramerSecretary & Treasure
Trustee or director, Officer
3$0
Kelly DucoteBoard Member
Trustee or director
2$0
Ashley OTooleBoard Chair
Trustee or director, Officer
5$0
Jeff ClarkVice-Chair
Trustee or director, Officer
2$0
Heather TomlinsonBoard Member
Trustee or director
1$0
Stacey CandlishBoard Member
Trustee or director
1$0
Tish ComerBoard Member
Trustee or director
1$0
990 for the year ended December 31, 2024: 4 people
NameTitleHours / weekCompensation
Kelly DucoteBoard Member
Trustee or director
2$0
Ted KramerSecretary & Treasure
Trustee or director, Officer
3$0
Ashley OTooleBoard Chair
Trustee or director, Officer
5$0
Jeff ClarkVice-Chair
Trustee or director, Officer
2$0
990 for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
Kelly DucoteBoard Member
Trustee or director
2$0
Jeff ClarkVice-Chair
Trustee or director, Officer
2$0
Ashley OTooleBoard Chair
Trustee or director, Officer
5$0
Ted KramerSecretary & Treasure
Trustee or director, Officer
3$0

Address and contacts

Address (IRS master file)
PO BOX 3057, LA GRANDE, OR 97850-7057
In care of
% ASHLEY OTOOLE
Principal officer (990 for 2025)
Ashley OToole, PO Box 3057, La Grande, OR 97850
Signed the 990
ASHLEY OTOOLE, Chair
Return prepared by
J2K2 Books Inc

Mission

Rehabilitation and restoration of a historic theatre according to National Park service standards. The mission is to open the theatre.

990 for the year ended December 31, 2025

Program accomplishments

  • The Auditorium ceiling was completely finished: Lighting and fire suppression installations were completed and ceiling painted. This included the designing and painting of the chandeliers medallion on the ceiling around the point where the chandelier is hung from. The restored chandelier was also installed and lit up for the first time since 1959. Shortly after that, the large temporary work platform was removed. This platform was in place for about 22 months and allowed crews to work on the restoration of the ceiling froma stable and flat floor only 12 feet below the ceiling. After the removal of the work platform, crews turned their focus to framing. The large, curved walls that transition from the exterior walls of the theater into the stage proscenium were framed; which included arched entryways onto stairs leading up the stage, and large alcoves that will house the main speakers of the theaters sound system. There was additional framing in the basement under the stage, and in the lobby. In the bathreeoms, the remaining plumbing work was completed and passed their pressure tests. Out front, the ceilings of the entryway and canopy were insulated and installed. The false ceiling was installed above the stage. this included the installation of 15 custom designed/built trusses to spanning over the stage, and two massive ledger board attached to the walls that the trusses sat on. Then decking was installed over the top of the trusses to enclose the celing. Additional fire suppression plumbing was then suspended fromt he ceiling. The Board has suspended restoration efforts until more fund can be raised.
  • In 2023 the foundation was focused on prioritizing meeting the requirements for the Economic Development Administration grant that was awarded in late 2022. The foundation made great progress and expects to solicit bids in Q1 of 2024 for a contractor to finish the project by Q3 of 2024
  • 2024 was a year for planning and estimating: as well as grant writing and management. The Foundation took some time off from managing capital construction to raise more funds for construction and continue to plan the final iteration of the theater. While simultaneously working with the Department of Commerce regarding the Economic Development Administrations grant, weve put a lot of bandwidth into applying for and managing other grant opportunities that serve easter Oregon and the Pacific Northwest. However, the Foundations sights are still set on publishing an invitation to bid in late February of 2025 to solicit a contractor that will finish this historic preservation project. This level of grant management and project planning takes time, and it takes energy. Our all-volunteer board worked hard throughout 2024 to ensure a successful 2025, and we are excited to cash in the fruits of our labor this year to oversee the completion of our beloved theater. Throughout 2025,the Liberty Theatre Foundaton continued working with the Federal Economic Development Agency, and made a second attempt to solicit competitive bids to finish the restoration project. Unfortunately, yet again we received just a single bid and were forded to begin the process of revising the scope of the project by drastically reducing it in hopes of attracting more contractors. In the final quarter of 2025, the Foundation was working with their grants manager to put that bid package together again, with the intention of soliciting bids in Q1 of 2026. In the year 2025 there were no major phsyical Improvements made to the building itself.

What it must file and when

IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

File the 2026 990-N for LIBERTY THEATRE FOUNDATION INC

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
45-3781829
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (170(b)(1)(A)(vi))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2012
Accounting year ends
December
Files
Form 990-N (e-Postcard)
Assets (IRS master file)
$1,358,572
Income (IRS master file)
$11,799

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$11,799$26,053$1,358,572XML
990December 2024$122,831$32,722$1,372,826XML
990December 2023$27,350$15,562$1,310,899XML
990December 2022$55,709$16,679$1,299,111IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––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 45-3781829).

Questions about LIBERTY THEATRE FOUNDATION INC

What is the EIN of LIBERTY THEATRE FOUNDATION INC?
The employer identification number (EIN) of LIBERTY THEATRE FOUNDATION INC is 45-3781829.
Is LIBERTY THEATRE FOUNDATION INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2012.
Are donations to LIBERTY THEATRE FOUNDATION INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does LIBERTY THEATRE FOUNDATION INC file?
Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
When is the next return of LIBERTY THEATRE FOUNDATION 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 LIBERTY THEATRE FOUNDATION 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 LIBERTY THEATRE FOUNDATION INC?
The 990 for the year ended December 31, 2025 names Ashley OToole.
Who are the officers and directors of LIBERTY THEATRE FOUNDATION INC?
The 990 for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
How much revenue does LIBERTY THEATRE FOUNDATION INC have?
On its 990 for the year ended December 31, 2025 it reported revenue of $11,799, expenses of $26,053 and total assets of $1,358,572 at year end.

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