Nonprofit · EIN 64-0863828
BAY ST LOUIS LITTLE THEATER
Tax-exempt (reinstated) · BAY ST LOUIS, MS 39520
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $105,195 | $105,412 | -$217 | $597,019 | $0 | $597,019 |
| December 31, 2024 | 990 | $99,274 | $100,469 | -$1,195 | $597,237 | $0 | $597,237 |
| December 31, 2023 | 990 | $79,212 | $63,729 | $15,483 | $598,432 | $0 | $598,432 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $52,966
- Membership dues
- $5,811
- Program service revenue
- $51,056
- Investment income
- $1,173
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $695
- Depreciation
- $23,513
- Program services (functional)
- $59,797
- Management and general (functional)
- $45,615
Balance sheet and other
- Total assets, start of year
- $597,237
- Total assets, end of year
- $597,019
- Total liabilities, end of year
- $0
- Net assets, end of year
- $597,019
- Land, buildings and equipment
- $526,365
- Gross receipts
- $105,195
- Employees
- 0
- Volunteers
- 200
- Year formed
- 1946
- State of legal domicile
- MS
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 |
|---|---|---|---|
| Cheryl Grace | President Officer | 20 | $0 |
| John Anderson | Vice Pres. Officer | 20 | $0 |
| Clayton Pennylegion | Sec./ Treas Officer | 5 | $0 |
| Erin Warfield | Board Member Officer | 5 | $0 |
| Doug Page | Board Member Trustee or director | 5 | $0 |
| Bonnie Cooper | Board Member Trustee or director | 5 | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Cheryl Grace | President Officer | 20 | $0 |
| John Anderson | Vice Pres. Officer | 20 | $0 |
| Clayton Pennylegion | Sec./ Treas Officer | 5 | $0 |
| Erin Warfield | Board Member Officer | 5 | $0 |
| Doug Page | Board Member Trustee or director | 5 | $0 |
| Bonnie Cooper | Board Member Trustee or director | 5 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Cheryl Grace | President Officer | 20 | $0 |
| John Anderson | Vice Pres. Officer | 20 | $0 |
| Terry Cullen | Secretary Officer | 5 | $0 |
| Clayton Pennylegion | Treasurer Officer | 10 | $0 |
| Rebecca Diaz | Member Trustee or director | 5 | $0 |
| Larry Clark | Member Trustee or director | 5 | $0 |
| Dr Richard O'Briant | Member Trustee or director | 5 | $0 |
| Sally Issac | Member Trustee or director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 398 BLAIZE AVE, BAY ST LOUIS, MS 39520-4309
- Mailing address (990-N for 2021)
- 398 Blaize Ave, Bay Saint Louis MS 39520
- Principal officer (990 for 2025)
- Cheryl Grace, 828 Blue Meadow Rd, Bay St Louis, MS 39520
- Signed the 990
- Cheryl Grace, Member
- Phone
- (504) 453-4888
- Return prepared by
- Shelley H Ray CPA PC
Mission
Providing performing arts to the local community including participation as well as attendence. Over 5,000 members and individuals benefitted.
Program accomplishments
- Performing ArtsExpenses $59,797 · revenue $51,056
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
- 64-0863828
- 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
- 2015
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A61)
- Assets (IRS master file)
- $597,019
- Income (IRS master file)
- $105,195
Revocation and reinstatement
- Exemption revoked
- May 15, 2014
- Posted by the IRS
- August 11, 2014
- Reinstated
- Effective May 15, 2014
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $105,195 | $105,412 | $597,019 | IRS |
| 990 | December 2024 | $99,274 | $100,469 | $597,237 | IRS |
| 990 | December 2023 | $79,212 | $63,729 | $598,432 | XML |
| 990 | December 2022 | $75,141 | $69,069 | $605,575 | IRS |
| 990-N for 2021 | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Cheryl Grace | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Cheryl Grace | 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 64-0863828).
Questions about BAY ST LOUIS LITTLE THEATER
- What is the EIN of BAY ST LOUIS LITTLE THEATER?
- The employer identification number (EIN) of BAY ST LOUIS LITTLE THEATER is 64-0863828.
- Is BAY ST LOUIS LITTLE THEATER tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2014 and reinstated it effective May 15, 2014.
- Are donations to BAY ST LOUIS LITTLE THEATER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does BAY ST LOUIS LITTLE THEATER 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 BAY ST LOUIS LITTLE THEATER 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 BAY ST LOUIS LITTLE THEATER 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 BAY ST LOUIS LITTLE THEATER?
- The 990 for the year ended December 31, 2025 names Cheryl Grace.
- Who are the officers and directors of BAY ST LOUIS LITTLE THEATER?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does BAY ST LOUIS LITTLE THEATER have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $105,195, expenses of $105,412 and total assets of $597,019 at year end.
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All nonprofits in BAY ST LOUIS · Mississippi · Arts, culture and humanities