Nonprofit · EIN 27-0378476
OREGON CITY CHILDRENS THEATRE
Tax-exempt · OREGON CITY, OR 97045
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $167,490 | $176,540 | -$9,050 | $20,020 | – | $20,020 |
| December 31, 2024 | 990-EZ | $165,947 | $136,877 | $29,070 | $29,070 | – | $29,070 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $40,627
- Program service revenue
- $126,863
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $67,800
- Salaries, compensation and benefits (total)
- $69,400
- Professional fees and payments to contractors
- $11,846
- Occupancy
- $53,034
- Printing, publications and postage
- $4,323
- Other expenses
- $37,937
Balance sheet and other
- Total assets, start of year
- $29,070
- Total assets, end of year
- $20,020
- Total liabilities, end of year
- –
- Net assets, end of year
- $20,020
- Cash, savings and investments
- $20,020
- Gross receipts
- $167,490
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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Elizabeth Dodge | Vice President/Artistic Director | 40 | $29,100 |
| Michelle Leigh | President/Director | 40 | $18,550 |
| Shirley Benedict | Treasurer, Admin | 30 | $13,250 |
| Jel Anderson | Technical Director | 10 | $5,000 |
| Becky Toman | Costumer | 10 | $1,900 |
| Emily Benway | Secretary | 10 | $0 |
| Robert Forney | Voting member | 5 | $0 |
| Lori Mackenzie | Voting Member | 5 | $0 |
990-EZ for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Michelle Leigh | President | 10 | $0 |
| Elizabeth Dodge | Vice President | 10 | $0 |
| shirley Benedict | Treasurer | 15 | $0 |
| Emily Benway | Secretary | 5 | $0 |
| Rebecca Petacost | Voting member | 5 | $0 |
| Lori Mackenzie | Voting Member | 5 | $0 |
| Robert Forney | Voting Member | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 1625 WASHINGTON ST 103, OREGON CITY, OR 97045-1451
- In care of
- % MICHELLE LEIGH
- Mailing address (990-N for 2023)
- 749 Division St, Oregon City OR 97045
- Principal officer (990-N for 2023)
- Michelle Leigh, 749 Division St, Oregon City OR 97045
- Signed the 990-EZ
- Michelle Leigh, President
- Phone
- (503) 351-2679
- Website
- www.occtheatre.org
Mission
Education through performance theatre
Program accomplishments
- EDUCATION
- INCLUSIVE
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 27-0378476
- 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
- 2010
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A65)
- Assets (IRS master file)
- $20,020
- Income (IRS master file)
- $167,490
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $167,490 | $176,540 | $20,020 | IRS |
| 990-EZ | December 2024 | $165,947 | $136,877 | $29,070 | IRS |
| 990-N for 2023 Officer: Michelle Leigh | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: Michelle Leigh | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2021 Officer: Michelle Leigh | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Michelle Leigh | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Michelle Leigh | 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 27-0378476).
Questions about OREGON CITY CHILDRENS THEATRE
- What is the EIN of OREGON CITY CHILDRENS THEATRE?
- The employer identification number (EIN) of OREGON CITY CHILDRENS THEATRE is 27-0378476.
- Is OREGON CITY CHILDRENS THEATRE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2010.
- Are donations to OREGON CITY CHILDRENS THEATRE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does OREGON CITY CHILDRENS 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 OREGON CITY CHILDRENS THEATRE 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 OREGON CITY CHILDRENS THEATRE last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of OREGON CITY CHILDRENS THEATRE?
- The 990-N for 2023 names Michelle Leigh.
- Who are the officers and directors of OREGON CITY CHILDRENS THEATRE?
- The 990-EZ for the year ended December 31, 2025 lists 8 people; 5 received compensation from the organization, the highest $29,100 (Elizabeth Dodge, Vice President/Artistic Director).
- How much revenue does OREGON CITY CHILDRENS THEATRE have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $167,490, expenses of $176,540 and total assets of $20,020 at year end.
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All nonprofits in OREGON CITY · Oregon · Arts, culture and humanities