Nonprofit · EIN 52-1516171
FROSTBURG PALACE THEATRE INC
Tax-exempt · FROSTBURG, MD 21532
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $47,343 | $29,702 | $17,641 | $174,720 | $0 | $174,720 |
| December 31, 2024 | 990-EZ | $61,920 | $26,487 | $35,433 | $157,079 | $0 | $157,079 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $8,032
- Program service revenue
- $16,505
- Investment income
- $18,025
- Net income from sales of inventory
- $4,781
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $200
- Occupancy
- $14,875
- Other expenses
- $14,627
- Program services (functional)
- $29,701
Balance sheet and other
- Total assets, start of year
- $157,079
- Total assets, end of year
- $174,720
- Total liabilities, end of year
- $0
- Net assets, end of year
- $174,720
- Cash, savings and investments
- $174,720
- Gross receipts
- $52,634
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN BRODE | PRESIDENT | 10 | $0 |
| KURT DEFFINBAUGH | VICE PRESIDENT | 15 | $0 |
| DARRIN BROADWATER | SECRETARY | 2 | $0 |
| JOHN MCGIRK | TREASURER | 3 | $0 |
| FRED POWELL | DIRECTOR | 7 | $0 |
| JONI BRODE | DIRECTOR | 2 | $0 |
| ALEX VOLRATH-SMITH | DIRECTOR | 1 | $0 |
990-EZ for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JOHN BRODE | PRESIDENT | 10 | $0 |
| KURT DEFFINBAUGH | VICE PRESIDENT | 15 | $0 |
| DARRIN BROADWATER | SECRETARY | 2 | $0 |
| JOHN MCGIRK | TREASURER | 3 | $0 |
| FRED POWELL | DIRECTOR | 7 | $0 |
| JONI BRODE | DIRECTOR | 2 | $0 |
| ALEX VOLRATH-SMITH | DIRECTOR | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 321, FROSTBURG, MD 21532-0321
- In care of
- % JOHN MCGIRK
- Mailing address (990-N for 2023)
- PO Box 321, Frostburg MD 21532
- Principal officer (990-N for 2023)
- John Brode, PO Box 321, Frostburg MD 21532
- Signed the 990-EZ
- JOHN MCGIRK, TREASURER
- Phone
- (301) 687-0921
- Return prepared by
- MASON & BREIGHNER PA
Mission
PRESERVE HISTORIC THEATER BUILDING
Program accomplishments
- TO PRESERVE A HISTORIC THEATER BUILDING AND PROMOTE THE FROSTBURG MAIN STREET AREA. ALSO PROMOTING ARTS AND CULTURE THROUGH SHOWING FILMS OUTSIDE THE MAINSTREAM.Expenses $29,701
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 52-1516171
- 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
- 1991
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $174,720
- Income (IRS master file)
- $52,634
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $47,343 | $29,702 | $174,720 | IRS |
| 990-EZ | December 2024 | $61,920 | $26,487 | $157,079 | IRS |
| 990-N for 2023 Officer: John Brode | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: John Brode | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: John Brode | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: John Brode | 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 52-1516171).
Questions about FROSTBURG PALACE THEATRE INC
- What is the EIN of FROSTBURG PALACE THEATRE INC?
- The employer identification number (EIN) of FROSTBURG PALACE THEATRE INC is 52-1516171.
- Is FROSTBURG PALACE THEATRE INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1991.
- Are donations to FROSTBURG PALACE THEATRE INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FROSTBURG PALACE 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 FROSTBURG PALACE 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 FROSTBURG PALACE THEATRE INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of FROSTBURG PALACE THEATRE INC?
- The 990-N for 2023 names John Brode.
- Who are the officers and directors of FROSTBURG PALACE THEATRE INC?
- The 990-EZ for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does FROSTBURG PALACE THEATRE INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $47,343, expenses of $29,702 and total assets of $174,720 at year end.
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