2026-02-24T09:30:13-06:00 2025-08-31 820692739 KSO CPA's PC 404 E 25TH STREET KEARNEY NE 68847 990 2024-09-01 470604962 KEARNEY COMMUNITY THEATRE KEAR 3082341529 83 PLAZA BLVD KEARNEY NE 688454819 JUDY ROZEMA EXECUTIVE DIRECTOR 3082341529 2026-02-02 1 0 MINDY M OMAN CPA P00221337 3082345565 2026-02-02 2024 2025-03-06 01:10:19Z JUDY ROZEMA 83 PLAZA BLVD KEARNEY NE 688454819 282668 0 X www.kctonline.com X 1977 NE THEATRE PRODUCTIONS FOR THE BENEFIT OF THE PUBLIC 12 12 4 0 2421 0 108711 162441 115787 117391 4215 2421 -8705 -8278 220008 273975 0 0 0 0 67869 66107 0 0 0 160098 172982 227967 239089 -7959 34886 541059 555018 122393 101466 418666 453552 THE ORGANIZATION WAS CREATED FOR THE PURPOSE OF PRODUCING OR SPONSORING THEATRICAL ENTERPRISES TO BE PRESENTED FOR THE ENJOYMENT OF THE GENERAL PUBLIC. 0 0 110796 103563 THE COMMUNITY THEATRE'S SEASON INCLUDED PERFORMANCES OF FIVE DIFFERENT PRODUCTIONS FOR ABOUT 9000 PATRONS. 3597 5550 TO ENCOURAGE PARTICIPATION IN THE ARTS BY OFFERING CHILDREN AND ADULTS AN OPPORTUNITY TO TAKE PART IN LOCAL PRODUCTIONS 114393 1 1 0 0 0 0 0 0 0 0 1 0 0 0 0 1 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 0 1 5 0 1 4 1 0 0 0 0 0 0 0 0 0 0 X 12 12 0 0 0 0 0 0 0 1 1 0 0 1 1 1 1 1 1 1 1 0 X JUDY ROZEMA 3082341529 83 PLAZA BLVD KEARNEY NE 688454819 X JENNIFER MARSHALL DIRECTOR 1.00 X 0 0 0 DEREK BOECKNER MEMBER AT LARGE 1.00 X 0 0 0 JENNIFER HARVEY DIRECTOR 1.00 X 0 0 0 JEFF ENSZ DIRECTOR 1.00 X 0 0 0 MIKE KATHOL DIRECTOR 1.00 X 0 0 0 ALEX SCHWARZ MEMBER AT LARGE 1.00 X 0 0 0 LISA HAJDA DIRECTOR 1.00 X 0 0 0 TIFFANY STOIBER DIRECTOR 1.00 X 0 0 0 DAVID ROZEMA DIRECTOR 1.00 X 0 0 0 AMY HASKETT VICE PRESIDENT 1.00 X 0 0 0 JEFF KNAPP SECRETARY/TREASURER 1.00 X 0 0 0 JOSH STOIBER PRESIDENT 1.00 X 0 0 0 JUDY ROZEMA EXECUTIVE DIRECTOR 40.00 X 0 0 0 0 0 0 0 0 0 0 0 8000 154441 162441 THEATRE PRODUCTIONS 711110 43532 43532 SEASON TICKET SALES 711110 28770 28770 PROGRAM ADVERTISING 711110 15130 15130 CHILDREN'S THEATRE EVE 711110 5550 5550 GIFT CERTIFICATES 711110 1370 1370 23039 23039 117391 2421 2421 0 8000 0 0 8693 -8693 -8693 MISCELLANEOUS 900099 415 415 415 273975 109113 2421 0 X 52453 52453 8837 5671 3166 4817 4817 3019 3019 3163 3163 2357 2357 13476 13476 6023 6023 52576 52576 9177 9177 PRODUCTION EXPENSES 34079 34079 REPAIRS & MAINTENANCE 9246 9246 BANK AND CREDIT CARD FE 8003 8003 WEB MAINTENANCE & ONLIN 7548 7548 24315 9825 14490 239089 114393 124696 0 31852 97636 45023 45914 3000 2500 1153816 771624 433144 382192 28040 26776 541059 555018 7614 9214 113016 92252 1763 0 122393 101466 X 404666 401477 14000 52075 418666 453552 541059 555018 34886 0 X 1 X 0 0 0 X 141241 92450 94774 108711 124366 561542 69977 85639 95720 115787 117390 484513 211218 178089 190494 224498 241756 1046055 0 0 0 1046055 8 28 27 4215 2421 6699 8 28 27 4215 2421 6699 737 205 168 293 415 1818 211963 178322 190689 229006 244592 1054572 0.99190 0.99310 0.00640 0.00430 X RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED RESTRICTED 79673 79673 799005 545112 253893 275138 226512 48626 382192 X Part X, Line 2: ACCOUNTING PRINCIPLES GENERALLY ACCEPTED IN THE UNITED STATES OF AMERICA REQUIRE MANAGEMENT TO EVALUATE TAX POSITIONS TAKEN BY THE ORGANIZATION AND RECOGNIZE A TAX LIABILITY(OR ASSET) IF THE ORGANIZATION HAS TAKEN AN UNCERTAIN POSITION THAT MORE LIKELY THAN NOT WOULD NOT BE SUSTAINED UPON EXAMINATION BY THE INTERNAL REVENUE SERVICE. THE ORGANIZATION IS SUBJECT TO ROUTINE AUDITS BY TAXING JURISDICTIONS; HOWEVER, THERE ARE CURRENTLY NO AUDITS FOR ANY TAX PERIODS IN PROGRESS. THE ORGANIZATION HAS OPEN TAX EXAMINATIONS FOR THE YEARS ENDING AUGUST 31, 2023, 2024 AND 2025. THE ORGANIZATION'S POLICY IS TO INCLUDE PENALTIES AND INTEREST ASSOCIATED WITH INCOME TAXES AS INCOME TAX EXPENSE AND INTEREST EXPENSE, RESPECTIVELY. THE ORGANIZATION DID NOT INCUR ANY PENALTIES OR INTEREST ON INCOME TAXES FOR THE PERIODS BEING REPORTED ON. Form 990, Part VI, Section B, line 11b PRIOR TO FILING THE ANNUAL FORM 990, MEMBERS OF THE BOARD OF DIRECTORS ARE GIVEN A COPY OF THE FORM 990 TO REVIEW. UPON APPROVAL OF THE BOARD MEMBERS, THE FORM 990 IS FILED. Form 990, Part VI, Section B, line 12c EACH YEAR THE BOARD AND MANAGEMENT ARE REQUIRED TO DISCLOSE CONFLICTS OF INTEREST AND SIGN A CONFLICT OF INTEREST POLICY. Form 990, Part VI, Section B, line 15 THE BOARD OF DIRECTORS PERFORMS STAFF EVALUATIONS ANNUALLY, WHICH INCLUDE A REVIEW OF THE SALARIES PAID TO THEATRE EMPLOYEES. Form 990, Part VI, Section C, line 19 THE GOVERNING DOCUMENTS, CONFLICT OF INTEREST POLICY, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST. Form 990, Part IX, line 24e SNOW REMOVAL/LAWN CARE: Program service expenses 0. Management and general expenses 6354. Fundraising expenses 0. Total expenses 6354. SALES TAX: Program service expenses 3600. Management and general expenses 0. Fundraising expenses 0. Total expenses 3600. CHILDREN'S THEATRE EXPENSES: Program service expenses 3597. Management and general expenses 0. Fundraising expenses 0. Total expenses 3597. LOSS ON DISPOSAL OF EQUIPMENT: Program service expenses 0. Management and general expenses 3031. Fundraising expenses 0. Total expenses 3031. SUPPLIES & CLEANING: Program service expenses 0. Management and general expenses 1814. Fundraising expenses 0. Total expenses 1814. AUTO EXPENSE: Program service expenses 0. Management and general expenses 1391. Fundraising expenses 0. Total expenses 1391. COST OF PROGRAM: Program service expenses 1044. Management and general expenses 0. Fundraising expenses 0. Total expenses 1044. SPECIAL EVENT: Program service expenses 948. Management and general expenses 0. Fundraising expenses 0. Total expenses 948. DUES & SUBSCRIPTIONS: Program service expenses 0. Management and general expenses 905. Fundraising expenses 0. Total expenses 905. T-SHIRTS: Program service expenses 480. Management and general expenses 0. Fundraising expenses 0. Total expenses 480. EQUIPMENT RENTALS: Program service expenses 0. Management and general expenses 428. Fundraising expenses 0. Total expenses 428. GIFTS: Program service expenses 0. Management and general expenses 342. Fundraising expenses 0. Total expenses 342. EQUIPMENT PURCHASES: Program service expenses 0. Management and general expenses 225. Fundraising expenses 0. Total expenses 225. PLAY SELECTION COMMITTEE: Program service expenses 82. Management and general expenses 0. Fundraising expenses 0. Total expenses 82. SHORT AND LONG: Program service expenses 74. Management and general expenses 0. Fundraising expenses 0. Total expenses 74.