Nonprofit · EIN 23-7079250
WAIMEA COMMUNITY THEATRE
Tax-exempt · KAMUELA, HI 96743
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990-EZ | $76,143 | $51,261 | $24,882 | $73,240 | $0 | $73,240 |
Financial details: 990-EZ for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $60,342
- Program service revenue
- $15,792
- Investment income
- $9
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $4,200
- Salaries, compensation and benefits (total)
- $4,200
- Professional fees and payments to contractors
- $10,645
- Other expenses
- $36,416
- Program services (functional)
- $46,511
Balance sheet and other
- Total assets, start of year
- $48,358
- Total assets, end of year
- $73,240
- Total liabilities, end of year
- $0
- Net assets, end of year
- $73,240
- Cash, savings and investments
- $73,240
- Gross receipts
- $76,143
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| June Czerwinski | Director | 5 | $3,500 |
| Michael Opstrup | President | 5 | $250 |
| Justin Henshaw | Vice President | 5 | $250 |
| Ilene Grossman | Director | 5 | $200 |
| Jeffrey Kay | Treasurer | 5 | $0 |
| Eddy Cash Dudley | Secretary | 5 | $0 |
| Tony Guillermo | Director | 5 | $0 |
| Richard Lasser | Director | 5 | $0 |
| Margaret Rona Lee | Director | 5 | $0 |
| Marjorie Wade | Director | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 67-1185 MAMALAHOA HWY D-104 PMB 389, KAMUELA, HI 96743-8412
- Mailing address (990-N for 2023)
- PO Box 1660, Kamuela HI 96743
- Principal officer (990-N for 2023)
- Ilene Grossman, PO Box 1660, Kamuela HI 96743
- Signed the 990-EZ
- Jeffrey Kay, Treasurer
- Website
- WaimeaCommunityTheatre.org
Mission
Waimea Community Theatre provides accessible, high quality theatrical experiences for the Hawai'i Island community through live performances, arts education, and opportunities for residents of all ages to participate in and learn about the performing arts.
Program accomplishments
- Produced a season of community theatre productions featuring local performers, musicians, and volunteers. Activities included casting, rehearsals, set and costume construction, technical production, and public performances. These productions provided affordable arts experiences to the community and meaningful creative opportunities for participants. During the year, the theatre presented 3 productions serving an estimated 1000 audience members.Expenses $44,044
- Provided theatre education and performance opportunities for youth through a camp program of workshops, rehearsals, and technical training. Participants gained skills in acting, voice, movement, stagecraft, and collaborative arts. The program served approximately 10 participants.Expenses $2,467
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990-EZ on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990-N on file |
IRS record
- EIN
- 23-7079250
- 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
- 1971
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $73,240
- Income (IRS master file)
- $76,143
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | June 2025 | $76,143 | $51,261 | $73,240 | XML |
| 990-N for 2023 Officer: Ilene Grossman | June 30, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 | June 30, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Robert Haber | June 30, 2020 | ≤ $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 23-7079250).
Questions about WAIMEA COMMUNITY THEATRE
- What is the EIN of WAIMEA COMMUNITY THEATRE?
- The employer identification number (EIN) of WAIMEA COMMUNITY THEATRE is 23-7079250.
- Is WAIMEA COMMUNITY THEATRE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1971.
- Are donations to WAIMEA COMMUNITY THEATRE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WAIMEA COMMUNITY THEATRE 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 WAIMEA COMMUNITY THEATRE due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WAIMEA COMMUNITY THEATRE last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended June 2025.
- Who is the principal officer of WAIMEA COMMUNITY THEATRE?
- The 990-N for 2023 names Ilene Grossman.
- Who are the officers and directors of WAIMEA COMMUNITY THEATRE?
- The 990-EZ for the year ended June 30, 2025 lists 10 people; 4 received compensation from the organization, the highest $3,500 (June Czerwinski, Director).
- How much revenue does WAIMEA COMMUNITY THEATRE have?
- On its 990-EZ for the year ended June 30, 2025 it reported revenue of $76,143, expenses of $51,261 and total assets of $73,240 at year end.
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