Nonprofit · EIN 81-3112413
THE WINTERSET IOWA THEATER
Tax-exempt · WINTERSET, IA 50273
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $235,426 | $206,649 | $28,777 | $756,614 | $124,687 | $631,927 |
| December 31, 2024 | 990 | $340,600 | $169,159 | $171,441 | $863,444 | $260,294 | $603,150 |
| December 31, 2023 | 990 | $167,236 | $191,688 | -$24,452 | $758,783 | $327,074 | $431,709 |
| December 31, 2021 | 990 | $200,435 | $153,748 | $46,687 | $891,402 | $399,310 | $492,092 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $115,765
- Program service revenue
- $67,115
- Investment income
- $0
- Net income from sales of inventory
- $37,587
- Other revenue
- $52,546
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $5,000
- Other salaries and wages
- $37,481
- Salaries, compensation and benefits (total)
- $45,723
- Professional fundraising fees
- $0
- Accounting fees
- $2,655
- Occupancy
- $12,571
- Travel
- $46
- Depreciation
- $22,484
- Program services (functional)
- $184,933
- Management and general (functional)
- $16,406
- Fundraising (functional)
- $5,310
Balance sheet and other
- Total assets, start of year
- $863,444
- Total assets, end of year
- $756,614
- Total liabilities, end of year
- $124,687
- Net assets, end of year
- $631,927
- Land, buildings and equipment
- $658,772
- Net assets without donor restrictions
- $631,927
- Gross unrelated business income
- $14,959
- Gross receipts
- $249,093
- Employees
- 13
- Volunteers
- 18
- Year formed
- 2017
- State of legal domicile
- IA
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 |
|---|---|---|---|
| REBECCA FONS | PRESIDENT Officer | 5 | $5,000 |
| DAN BUSH | MEMBER Trustee or director | 1 | $0 |
| JIM MEASE | MEMBER Trustee or director | 1 | $0 |
| MARIANNE FONS | MEMBER Trustee or director | 1 | $0 |
| LAURA BERTELSON | SECRETARY Officer | 10 | $0 |
| CATHERINE LENERS | TREASURER Officer | 5 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| REBECCA FONS | PRESIDENT Officer | 5 | $5,000 |
| DAN BUSH | MEMBER Trustee or director | 1 | $0 |
| JIM MEASE | MEMBER Trustee or director | 1 | $0 |
| JUDY REEL | MEMBER Trustee or director | 1 | $0 |
| STEPHANIE GERLEMAN | MEMBER Trustee or director | 1 | $0 |
| MARIANNE FONS | MEMBER Trustee or director | 1 | $0 |
| LAURA BERTELSON | SECRETARY Officer | 10 | $0 |
| LUANN GILMAN | TREASURER Officer | 5 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| REBECCA FONS | Secretary Officer | 10 | $5,000 |
| STEPHANIE GERLEMAN | Director Trustee or director | 1 | $0 |
| JUDITH REEL | Director Trustee or director | 1 | $0 |
| MARIANNE FONS | President Officer | 5 | $0 |
| LUANN GILMAN | Treasurer Officer | 5 | $0 |
990 for the year ended December 31, 2021: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| REBECCA FONS | SEC./PROGRAM Trustee or director, Officer | 10 | $2,917 |
| STEPHANIE GERLEMAN | DIRECTOR Trustee or director | 1 | $0 |
| JUDITH REEL | DIRECTOR Trustee or director | 1 | $0 |
| MARIANNE FONS | PRESIDENT Trustee or director, Officer | 5 | $0 |
| MARLA REED | TREASURER Trustee or director, Officer | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 121 JOHN WAYNE DR, WINTERSET, IA 50273-1501
- In care of
- % MARIANNE FONS
- Principal officer (990 for 2025)
- REBECCA FONS, 121 JOHN WAYNE DR, WINTERSET, IA 50273
- Signed the 990
- REBECCA FONS, PRESIDENT
- Phone
- (515) 462-2979
- Website
- HTTPS://WWW.THE-IOWA.COM/
- Return prepared by
- WELGAARD CPAS & ADVISORS
Mission
TO PROVIDE A COMMUNITY BASED VISUAL ART CENTER; PRESENTING BOTH FILMS AND LIVE PERFORMANCE (INCLUDING BUT NOT LIMITED TO THEATER, MUSIC, DANCE, EDUCATION PROGRAMS AND MASTER CLASSES) IN WINTERSET, IOWA.
Program accomplishments
- PROVIDE A VENUE FOR BOTH SECOND RUN AND REPERTORY FILM PROGRAMMING, LOCAL COMMUNITY THEATER, AND COMMUNITY EDUCATION PROGRAMS IN WINTERSET, IOWA.Expenses $184,933 · revenue $104,702
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
- 81-3112413
- 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
- 2017
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A65)
- Assets (IRS master file)
- $756,614
- Income (IRS master file)
- $249,093
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $235,426 | $206,649 | $756,614 | XML |
| 990-T | December 2025 | – | – | – | IRS |
| 990 | December 2024 | $340,600 | $169,159 | $863,444 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $167,236 | $191,688 | $758,783 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $134,680 | $170,611 | $801,990 | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990 | December 2021 | $200,435 | $153,748 | $891,402 | XML |
| 990-T | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-T | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
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 81-3112413).
Questions about THE WINTERSET IOWA THEATER
- What is the EIN of THE WINTERSET IOWA THEATER?
- The employer identification number (EIN) of THE WINTERSET IOWA THEATER is 81-3112413.
- Is THE WINTERSET IOWA THEATER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2017.
- Are donations to THE WINTERSET IOWA THEATER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does THE WINTERSET IOWA THEATER 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 THE WINTERSET IOWA THEATER 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 THE WINTERSET IOWA THEATER 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 THE WINTERSET IOWA THEATER?
- The 990 for the year ended December 31, 2025 names REBECCA FONS.
- Who are the officers and directors of THE WINTERSET IOWA THEATER?
- The 990 for the year ended December 31, 2025 lists 6 people; 1 received compensation from the organization, the highest $5,000 (REBECCA FONS, PRESIDENT).
- How much revenue does THE WINTERSET IOWA THEATER have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $235,426, expenses of $206,649 and total assets of $756,614 at year end.
Other nonprofits in WINTERSET
- MADISON COUNTY HISTORICAL SOCIETY EIN 23-7423189 · last filed 990-PF for 2024
- IOWA QUILT MUSEUM EIN 47-4036015 · last filed 990-EZ for 2025
- MADISON COUNTY COURTHOUSE PRESERVATION FUND EIN 37-1620378 · last filed 990-EZ for 2025
- WINTERSET STAGE EIN 27-4653700 · last filed 990-N for 2025
- MADISON COUNTY MUSIC CO LLC EIN 87-1885590 · last filed 990-N for 2025
- COVERED BRIDGES SCENIC BYWAY EIN 82-2661232 · last filed 990-N for 2023
- MADISON COUNTY FOUNDATION FOR COMMUNITY ARTS EIN 93-4003163 · last filed 990-N for 2024
- WINTERSET COMMUNITY BAND EIN 75-3193996 · last filed 990-N for 2024
All nonprofits in WINTERSET · Iowa · Arts, culture and humanities