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    <ReturnTs>2024-05-10T06:37:42Z</ReturnTs>
    <TaxPeriodEndDt>2023-12-31</TaxPeriodEndDt>
    <ReturnTypeCd>990EZ</ReturnTypeCd>
    <TaxPeriodBeginDt>2023-01-01</TaxPeriodBeginDt>
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      <EIN>882149118</EIN>
      <BusinessName>
        <BusinessNameLine1Txt>LOWER LIGHTS THEATRE COMPANY</BusinessNameLine1Txt>
      </BusinessName>
      <BusinessNameControlTxt>LOWE</BusinessNameControlTxt>
      <USAddress>
        <AddressLine1Txt>1711 ABBEY LN</AddressLine1Txt>
        <CityNm>CENTERTON</CityNm>
        <StateAbbreviationCd>AR</StateAbbreviationCd>
        <ZIPCd>727196502</ZIPCd>
      </USAddress>
    </Filer>
    <BusinessOfficerGrp>
      <PersonNm>Braden Moore</PersonNm>
      <PersonTitleTxt>Finance Director</PersonTitleTxt>
      <SignatureDt>2024-05-10</SignatureDt>
    </BusinessOfficerGrp>
    <TaxYr>2023</TaxYr>
    <BuildTS>2023-04-26 12:10:37Z</BuildTS>
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      <WebsiteAddressTxt>https://www.lowerlightstheatre.org/</WebsiteAddressTxt>
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        <EOYAmt>16951</EOYAmt>
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      <PrimaryExemptPurposeTxt>To provide opportunities for children, youth, adults and families in Northwest Arkansas to collaborate in and perform quality artistic works with high standards and to develop and celebrate God-given talents. To produce and present, independently or in concert with other institutions or individuals, theatrical productions and other events of a similar nature.</PrimaryExemptPurposeTxt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Full Production Plays - adults and youth get the chance to practice, be coached and perform in front of live audiences.</DescriptionProgramSrvcAccomTxt>
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      <ProgramSrvcAccomplishmentGrp>
        <DescriptionProgramSrvcAccomTxt>Summer camps - 5-7 youth focused camps in a week. Develop acting, singing, stage performance skills, create stage props, run lighting and sound, costume design.</DescriptionProgramSrvcAccomTxt>
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        <TitleTxt>Executive Director/President</TitleTxt>
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        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Braden Moore</PersonNm>
        <TitleTxt>Finance Director/Treasurer</TitleTxt>
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      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Monique Draper</PersonNm>
        <TitleTxt>Production Director</TitleTxt>
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        <CompensationAmt>0</CompensationAmt>
        <EmployeeBenefitProgramAmt>0</EmployeeBenefitProgramAmt>
        <ExpenseAccountOtherAllwncAmt>0</ExpenseAccountOtherAllwncAmt>
      </OfficerDirectorTrusteeEmplGrp>
      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Diane Smith</PersonNm>
        <TitleTxt>Artistic Director/Secretary</TitleTxt>
        <AverageHrsPerWkDevotedToPosRt>10.00</AverageHrsPerWkDevotedToPosRt>
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      <OfficerDirectorTrusteeEmplGrp>
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        <TitleTxt>External Relations Director</TitleTxt>
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      <OfficerDirectorTrusteeEmplGrp>
        <PersonNm referenceDocumentName="CompensationExplanation">Devin Brooksby</PersonNm>
        <TitleTxt>Grants Manager</TitleTxt>
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          <StateAbbreviationCd>AR</StateAbbreviationCd>
          <ZIPCd>72719</ZIPCd>
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        <PhoneNum>3202819973</PhoneNum>
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      <ForeignFinancialAccountInd>false</ForeignFinancialAccountInd>
      <ForeignOfficeInd>false</ForeignOfficeInd>
      <DonorAdvisedFndsInd>false</DonorAdvisedFndsInd>
      <OperateHospitalInd>false</OperateHospitalInd>
      <TanningServicesProvidedInd>false</TanningServicesProvidedInd>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part I, Line 16</FormAndLineReferenceDesc>
        <ExplanationTxt>Office supplies, transaction fees, non-depreciable equipment.</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part II, Line 24</FormAndLineReferenceDesc>
        <ExplanationTxt>Prepaids, T-Shirt inventory, Receivables</ExplanationTxt>
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      <SupplementalInformationDetail>
        <FormAndLineReferenceDesc>Part V, Line 34</FormAndLineReferenceDesc>
        <ExplanationTxt>Melanie Blankenship was replaced by Monique Draper on the board and as the Production Director.</ExplanationTxt>
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