Nonprofit · EIN 81-3853260
OPELIKA COMMUNITY THEATRE INC
Tax-exempt · OPELIKA, AL 36801
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $89,646 | $92,850 | -$3,204 | $0 | – | -$1,600 |
| December 31, 2024 | 990-EZ | $63,822 | $66,042 | -$2,220 | $1,604 | – | $1,604 |
| December 31, 2023 | 990-EZ | $52,623 | $55,197 | -$2,574 | $3,824 | – | $3,824 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $44,909
- Program service revenue
- $44,737
Expenses
- Benefits paid to members
- $2,480
- Compensation of officers, directors and key employees
- $5,900
- Salaries, compensation and benefits (total)
- $15,594
- Professional fees and payments to contractors
- $750
- Occupancy
- $26,458
- Printing, publications and postage
- $2,799
- Other expenses
- $44,769
- Program services (functional)
- $9,000
Balance sheet and other
- Total assets, start of year
- $1,604
- Total assets, end of year
- $0
- Total liabilities, end of year
- –
- Net assets, end of year
- -$1,600
- Gross receipts
- $89,646
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 |
|---|---|---|---|
| MARTY MOORE | OFFICER | 20 | $5,900 |
990-EZ for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARTY MOORE | OFFICER | 20 | $9,000 |
990-EZ for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MARTY MOORE | OFFICER | 20 | $16,155 |
Address and contacts
- Address (IRS master file)
- 2144 HAMILTON PL N, OPELIKA, AL 36801-6843
- Mailing address (990-N for 2022)
- 2144 Hamilton Place North, Opelika AL 36801
- Principal officer (990-N for 2022)
- Martha Moore, 2144 Hamilton Place North, Opelika AL 36801
- Signed the 990-EZ
- MARTHA MOORE, OFFICER
- Return prepared by
- Jma Inc
Mission
EDUCATION AND TEACHING THEATRE
Program accomplishments
- PENGUIN PROJECTExpenses $3,000 · grants $3,000
- BLACK HISTORY MONTH THEATRE EDUCATIONExpenses $3,000 · grants $3,000
- CREATIVE AGING FOR SENIOR THEATREExpenses $3,000 · grants $3,000
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-EZ on file |
IRS record
- EIN
- 81-3853260
- 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
- 2018
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A65)
- Assets (IRS master file)
- $1
- Income (IRS master file)
- $89,646
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $89,646 | $92,850 | $0 | XML |
| 990-EZ | December 2024 | $63,822 | $66,042 | $1,604 | XML |
| 990-EZ | December 2023 | $52,623 | $55,197 | $3,824 | XML |
| 990-N for 2022 Officer: Martha Moore | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2021 Officer: Martha Moore | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Janice Michelle Key | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Martha Moore | 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 81-3853260).
Questions about OPELIKA COMMUNITY THEATRE INC
- What is the EIN of OPELIKA COMMUNITY THEATRE INC?
- The employer identification number (EIN) of OPELIKA COMMUNITY THEATRE INC is 81-3853260.
- Is OPELIKA COMMUNITY THEATRE INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2018.
- Are donations to OPELIKA COMMUNITY THEATRE INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does OPELIKA 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 OPELIKA 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 OPELIKA COMMUNITY THEATRE INC 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 OPELIKA COMMUNITY THEATRE INC?
- The 990-N for 2022 names Martha Moore.
- Who are the officers and directors of OPELIKA COMMUNITY THEATRE INC?
- The 990-EZ for the year ended December 31, 2025 lists 1 person; 1 received compensation from the organization, the highest $5,900 (MARTY MOORE, OFFICER).
- How much revenue does OPELIKA COMMUNITY THEATRE INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $89,646, expenses of $92,850 and total assets of $0 at year end.
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All nonprofits in OPELIKA · Alabama · Arts, culture and humanities