Nonprofit · EIN 85-2549184
ROCKINGHAM ENTERTAINMENT DEVELOPMENT LTD
Also known as BELLOWS FALLS OPERA HOUSE
Tax-exempt · BELLOWS FALLS, VT 05101
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $56,508 | $66,048 | -$9,540 | $8,690 | $0 | $8,690 |
| December 31, 2024 | 990 | $84,300 | $86,920 | -$2,620 | $19,138 | $908 | $18,230 |
| December 31, 2023 | 990 | $72,641 | $70,675 | $1,966 | $21,892 | $0 | $21,892 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $10,076
- Program service revenue
- $46,432
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $290
- Program services (functional)
- $61,103
- Management and general (functional)
- $3,732
- Fundraising (functional)
- $1,213
Balance sheet and other
- Total assets, start of year
- $19,138
- Total assets, end of year
- $8,690
- Total liabilities, end of year
- $0
- Net assets, end of year
- $8,690
- Net assets without donor restrictions
- $8,690
- Gross receipts
- $56,508
- Employees
- 0
- Year formed
- 2020
- State of legal domicile
- VT
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 |
|---|---|---|---|
| MARTHA GALLAGHER | SECRETARY Trustee or director, Officer | 2 | $0 |
| CHARLES HUNTER | CHAIR Trustee or director, Officer | 2 | $0 |
| SEAN LONG | TREASURER Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARTHA GALLAGHER | SECRETARY Trustee or director, Officer | 2 | $0 |
| CHARLES HUNTER | CHAIR Trustee or director, Officer | 2 | $0 |
| SEAN LONG | TREASURER Trustee or director, Officer | 2 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARTHA GALLAGHER | SECRETARY Trustee or director, Officer | 2 | $0 |
| CHARLES HUNTER | CHAIR Trustee or director, Officer | 10 | $0 |
| SEAN LONG | TREASURER Trustee or director, Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 653, BELLOWS FALLS, VT 05101-0653
- In care of
- % CHARLES HUNTER
- Mailing address (990-N for 2022)
- PO Box 653, Bellows Falls VT 05101
- Principal officer (990 for 2025)
- CHARLES HUNTER, POBOX 653, BELLOWS FALLS, VT 05101
- Principal officer (990-N for 2022)
- Charlie Hunter, PO Box 653, Bellows Falls VT 05101
- Signed the 990
- CHARLES HUNTER, CHAIR
- Return prepared by
- CHS WEALTH MANAGEMENT & CPAS
Mission
ROCKINGHAM ENTERTAINMENT DEVELOPMENT, LTD. IS A LOCAL 501(C)3 VOLUNTEER NON-PROFIT, AND WORKS WITH THE TOWN OF ROCKINGHAM TO HELP OVERSEE OPERATIONS OF THE BELLOWS FALLS OPERA HOUSE.
Program accomplishments
- ROCKINGHAM ENTERTAINMENT DEVELOPMENT, LTD. IS A LOCAL 501(C)3 VOLUNTEER NON-PROFIT, AND WORKS WITH THE TOWN OF ROCKINGHAM TO HELP OVERSEE OPERATIONS OF THE BELLOWS FALLS OPERA HOUSE.Expenses $61,103 · revenue $56,508
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
- 85-2549184
- 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
- 2021
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A61)
- Assets (IRS master file)
- $8,690
- Income (IRS master file)
- $56,508
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $56,508 | $66,048 | $8,690 | XML |
| 990 | December 2024 | $84,300 | $86,920 | $19,138 | XML |
| 990 | December 2023 | $72,641 | $70,675 | $21,892 | XML |
| 990-N for 2022 Officer: Charlie Hunter | December 31, 2022 | ≤ $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 85-2549184).
Questions about ROCKINGHAM ENTERTAINMENT DEVELOPMENT LTD
- What is the EIN of ROCKINGHAM ENTERTAINMENT DEVELOPMENT LTD?
- The employer identification number (EIN) of ROCKINGHAM ENTERTAINMENT DEVELOPMENT LTD is 85-2549184.
- Is ROCKINGHAM ENTERTAINMENT DEVELOPMENT LTD tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to ROCKINGHAM ENTERTAINMENT DEVELOPMENT LTD tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ROCKINGHAM ENTERTAINMENT DEVELOPMENT LTD 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 ROCKINGHAM ENTERTAINMENT DEVELOPMENT LTD 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 ROCKINGHAM ENTERTAINMENT DEVELOPMENT LTD 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 ROCKINGHAM ENTERTAINMENT DEVELOPMENT LTD?
- The 990 for the year ended December 31, 2025 names CHARLES HUNTER.
- Who are the officers and directors of ROCKINGHAM ENTERTAINMENT DEVELOPMENT LTD?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does ROCKINGHAM ENTERTAINMENT DEVELOPMENT LTD have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $56,508, expenses of $66,048 and total assets of $8,690 at year end.
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