Nonprofit · EIN 42-1206185
LEMARS COMMUNITY THEATRE INC
Tax-exempt · LE MARS, IA 51031
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $143,844 | $83,703 | $60,141 | $265,527 | $0 | $265,527 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $113,382
- Membership dues
- $9,130
- Program service revenue
- $24,237
- Investment income
- $2,369
- Other revenue
- $3,856
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $650
- Occupancy
- $5,186
- Depreciation
- $6,278
- Program services (functional)
- $83,703
Balance sheet and other
- Total assets, start of year
- $205,386
- Total assets, end of year
- $265,527
- Total liabilities, end of year
- $0
- Net assets, end of year
- $265,527
- Land, buildings and equipment
- $81,936
- Net assets without donor restrictions
- $265,527
- Gross receipts
- $143,844
- Employees
- 0
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 |
|---|---|---|---|
| MARGARET BRITTON | TREASURER Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 45, LE MARS, IA 51031-0045
- In care of
- % JEFF NEARY
- Mailing address (990-N for 2021)
- PO BOX 45, LE MARS IA 51031
- Principal officer (990 for 2025)
- MARGARET BRITTON, 826 1ST ST SE, LE MARS, IA 51031
- Principal officer (990-N for 2021)
- MARGARET BRITTON, 826 1ST ST SE, LE MARS IA 51031
- Signed the 990
- MARGARET BRITTON, TREASURER
- Phone
- (712) 540-7503
- Return prepared by
- KROESE & KROESE PC
Mission
TO PROMOTE A CULTURE OF LIVE AND LOCAL THEATER TO OUR COMMUNITY THROUGH EDUCATION, EXPERIENCE, AND ENTERTAINMENT
Program accomplishments
- PRESENT PLAY AND MAINTAIN CITY BUILDING
- PRESENT PLAY AND MAINTAIN CITY BUILDINGExpenses $83,703
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
- 42-1206185
- 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
- 1981
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A650)
- Assets (IRS master file)
- $265,527
- Income (IRS master file)
- $143,844
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | – | – | – | IRS |
| 990 | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $62,013 | $58,977 | $180,485 | IRS |
| 990 | December 2022 | $87,708 | $42,020 | $177,449 | IRS |
| 990-N for 2021 Officer: MARGARET BRITTON | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about LEMARS COMMUNITY THEATRE INC
- What is the EIN of LEMARS COMMUNITY THEATRE INC?
- The employer identification number (EIN) of LEMARS COMMUNITY THEATRE INC is 42-1206185.
- Is LEMARS COMMUNITY THEATRE INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1981.
- Are donations to LEMARS COMMUNITY THEATRE INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LEMARS COMMUNITY THEATRE INC 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 LEMARS COMMUNITY THEATRE INC 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 LEMARS COMMUNITY THEATRE INC 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 LEMARS COMMUNITY THEATRE INC?
- The 990 for the year ended December 31, 2025 names MARGARET BRITTON.
- Who are the officers and directors of LEMARS COMMUNITY THEATRE INC?
- The 990 for the year ended December 31, 2025 lists 1 person; 0 received compensation from the organization.
- How much revenue does LEMARS COMMUNITY THEATRE INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $143,844, expenses of $83,703 and total assets of $265,527 at year end.
Other nonprofits in LE MARS
- PLYMOUTH COUNTY HISTORICAL MUSEUM EIN 42-0924381 · last filed 990 for 2025
- LE MARS ARTS COUNCIL INC EIN 23-7176053 · last filed 990 for 2025
- ENGAGE LE MARS INC EIN 88-4295462 · last filed 990-EZ for 2025
- A CHANCE TO DANCE - LEMARS INC EIN 39-3684417 · last filed 990 for 2025
- TTA FIRE DANCE BOOSTERS EIN 81-2666025 · last filed 990-N for 2025
- NORTHWEST IOWA SINGERS EIN 93-3751658 · last filed 990-N for 2025
- NORTHWEST IOWA POWER COOPERATIVE EIN 42-0723014 · last filed 990 for 2025
- PRIDE GROUP EIN 42-1277131 · last filed 990 for 2025
All nonprofits in LE MARS · Iowa · Arts, culture and humanities