Nonprofit · EIN 82-0486811
FRANKLIN COUNTY THEATRE-ARTS COUNCIL INC
Tax-exempt · PRESTON, ID 83263
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $167,626 | $114,633 | $52,993 | $344,427 | $0 | $344,427 |
| December 31, 2024 | 990-EZ | $159,008 | $116,967 | $42,041 | $291,434 | $0 | $291,434 |
| December 31, 2023 | 990-EZ | $115,978 | $104,127 | $11,851 | $249,393 | $0 | $249,393 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $30,059
- Program service revenue
- $87,643
- Investment income
- $5,367
- Net income from sales of inventory
- $44,557
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $22,828
- Professional fees and payments to contractors
- $230
- Occupancy
- $6,738
- Other expenses
- $84,837
- Program services (functional)
- $35,786
Balance sheet and other
- Total assets, start of year
- $291,434
- Total assets, end of year
- $344,427
- Total liabilities, end of year
- $0
- Net assets, end of year
- $344,427
- Cash, savings and investments
- $199,028
- Land and buildings
- $144,584
- Gross receipts
- $188,807
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 |
|---|---|---|---|
| PAUL C SWAINSTON | PRESIDENT | 4 | $0 |
| SARAH BARTHOLOMEW | DIRECTOR | 2 | $0 |
| NICHOLE BINGHAM | DIRECTOR | 2 | $0 |
| RYAN BECKSTEAD | DIRECTOR | 2 | $0 |
| DEBRA MILES | SECRETARY | 3 | $0 |
| MELANIE JACOBSON | DIRECTOR | 2 | $0 |
| JOHN CALDWELL | DIRECTOR | 2 | $0 |
| JOY CHRISTENSEN | TREASURER | 2 | $0 |
990-EZ for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SARAH BARTHOLOMEW | DIRECTOR | 2 | $160 |
| PAUL C SWAINSTON | PRESIDENT | 4 | $0 |
| NICHOLE BINGHAM | DIRECTOR | 2 | $0 |
| RYAN BECKSTEAD | DIRECTOR | 2 | $0 |
| DEBRA MILES | SECRETARY | 3 | $0 |
| MELANIE JACOBSON | DIRECTOR | 2 | $0 |
| JOHN CALDWELL | DIRECTOR | 2 | $0 |
| JOY CHRISTENSEN | TRASURER | 2 | $0 |
990-EZ for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SARAH BARTHOLOMEW | DIRECTOR | 5 | $1,695 |
| PAUL C SWAINSTON | TREASURER | 4 | $0 |
| ANNA BETH OLSON | SECRETARY | 2 | $0 |
| NICHOLE BINGHAM | DIRECTOR | 2 | $0 |
| MIGNON FELLOWS | DIRECTOR | 2 | $0 |
| RYAN BECKSTEAD | PRESIDENT | 3 | $0 |
| DEBRA MILES | DIRECTOR | 2 | $0 |
| MELANIE JACOBSON | DIRECTOR | 2 | $0 |
| JOHN CALDWELL | DIRECTOR | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 70 S STATE ST, PRESTON, ID 83263-1243
- In care of
- % PAUL SWAINSTON
- Signed the 990-EZ
- PAUL SWAINSTON, OFFICER
- Phone
- (208) 852-2730
- Return prepared by
- Tyler & Company
Mission
PROVIDE COMMUNITY ARTS & ENTERTAINMENT
Program accomplishments
- MOVIES FOR FAMILIESExpenses $30,784
- LIVE PRODUCTIONSExpenses $5,002
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
- 82-0486811
- 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
- 1996
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S31Z)
- Assets (IRS master file)
- $344,427
- Income (IRS master file)
- $188,807
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $167,626 | $114,633 | $344,427 | XML |
| 990-EZ | December 2024 | $159,008 | $116,967 | $291,434 | XML |
| 990-EZ | December 2023 | $115,978 | $104,127 | $249,393 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | 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 82-0486811).
Questions about FRANKLIN COUNTY THEATRE-ARTS COUNCIL INC
- What is the EIN of FRANKLIN COUNTY THEATRE-ARTS COUNCIL INC?
- The employer identification number (EIN) of FRANKLIN COUNTY THEATRE-ARTS COUNCIL INC is 82-0486811.
- Is FRANKLIN COUNTY THEATRE-ARTS COUNCIL INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1996.
- Are donations to FRANKLIN COUNTY THEATRE-ARTS COUNCIL INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRANKLIN COUNTY THEATRE-ARTS COUNCIL 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 FRANKLIN COUNTY THEATRE-ARTS COUNCIL 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 FRANKLIN COUNTY THEATRE-ARTS COUNCIL 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 are the officers and directors of FRANKLIN COUNTY THEATRE-ARTS COUNCIL INC?
- The 990-EZ for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does FRANKLIN COUNTY THEATRE-ARTS COUNCIL INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $167,626, expenses of $114,633 and total assets of $344,427 at year end.
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All nonprofits in PRESTON · Idaho · Community improvement and capacity building