Nonprofit · EIN 46-5409942
FRIENDS OF THE LERNER INC
Tax-exempt · ELKHART, IN 46516
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $459,479 | $249,674 | $209,805 | $894,734 | $500,000 | $394,734 |
| December 31, 2023 | 990 | $341,111 | $439,451 | -$98,340 | $603,615 | $500,000 | $103,615 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $266,624
- Program service revenue
- $187,184
- Investment income
- $223
- Other revenue
- $5,448
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $15,377
- Travel
- $2,236
- Program services (functional)
- $226,700
- Management and general (functional)
- $22,974
Balance sheet and other
- Total assets, start of year
- $603,615
- Total assets, end of year
- $894,734
- Total liabilities, end of year
- $500,000
- Net assets, end of year
- $394,734
- Net assets without donor restrictions
- $394,734
- Gross receipts
- $459,479
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2014
- State of legal domicile
- IN
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| GARY BOYN | DIRECTOR Trustee or director | 2 | $0 |
| DALLAS BERGL | DIRECTOR Trustee or director | 2 | $0 |
| ELIZABETH BOND | SECRETARY Trustee or director, Officer | 2 | $0 |
| BOB DEPUTY | TREASURER Trustee or director, Officer | 2 | $0 |
| ISAAC TORRES | VICE PRESIDENT Trustee or director, Officer | 2 | $0 |
| ASHLEY MARTIN | PRESIDENT Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| BOB DEPUTY | DIRECTOR Trustee or director | 2 | $0 |
| ISAAC TORRES | DIRECTOR Trustee or director | 2 | $0 |
| GARY BOYN | DIRECTOR Trustee or director | 2 | $0 |
| ELIZABETH BOND | SECRETARY/DIRECTOR Trustee or director, Officer | 2 | $0 |
| DALLAS BERGL | TREASURER/DIRECTOR Trustee or director, Officer | 2 | $0 |
| REX MARTIN | PRESIDENT Trustee or director, Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 410 S MAIN ST, ELKHART, IN 46516-3209
- Principal officer (990 for 2024)
- ASHLEY MARTIN, 410 S MAIN ST, ELKHART, IN 46516
- Signed the 990
- ASHLEY MARTIN, PRESIDENT
- Phone
- (574) 293-4469
- Return prepared by
- KRUGGEL LAWTON & COMPANY LLC
Mission
TO PROMOTE, SUPPORT, AND PROVIDE FINANCIAL AND OPERATIONAL ASSISTANCE TO IMPROVE AND ENHANCE THE OPERATIONS OF THE LERNER THEATRE, A MUNICIPALLY OWNED PERFORMING ARTS THEATRE AND EVENT SPACE LOCATED IN ELKHART, INDIANA, AND ASSIST IN THE PRESERVATION OF THE HISTORICAL FACILITY.
Program accomplishments
- TO PROMOTE, SUPPORT, AND PROVIDE FINANCIAL AND OPERATIONAL ASSISTANCE TO IMPROVE AND ENHANCE THE OPERATIONS OF THE LERNER THEATRE, A MUNICIPALLY OWNED PERFORMING ARTS THEATRE AND EVENT SPACE LOCATED IN ELKHART, INDIANA, AND ASSIST IN THE PRESERVATION OF THIS HISTORICAL FACILITY.Expenses $226,700 · revenue $192,632
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 | Not 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
- 46-5409942
- 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
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Public and societal benefit (W99)
- Assets (IRS master file)
- $894,734
- Income (IRS master file)
- $459,479
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $459,479 | $249,674 | $894,734 | XML |
| 990 | December 2023 | $341,111 | $439,451 | $603,615 | XML |
| 990 | December 2022 | $467,606 | $527,584 | $603,227 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 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 46-5409942).
Questions about FRIENDS OF THE LERNER INC
- What is the EIN of FRIENDS OF THE LERNER INC?
- The employer identification number (EIN) of FRIENDS OF THE LERNER INC is 46-5409942.
- Is FRIENDS OF THE LERNER INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to FRIENDS OF THE LERNER INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF THE LERNER 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 FRIENDS OF THE LERNER INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did FRIENDS OF THE LERNER INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of FRIENDS OF THE LERNER INC?
- The 990 for the year ended December 31, 2024 names ASHLEY MARTIN.
- Who are the officers and directors of FRIENDS OF THE LERNER INC?
- The 990 for the year ended December 31, 2024 lists 6 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF THE LERNER INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $459,479, expenses of $249,674 and total assets of $894,734 at year end.
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All nonprofits in ELKHART · Indiana · Public and societal benefit