Nonprofit · EIN 82-4275670
MIRACLE THEATER FOUNDATION
Tax-exempt · LOS ANGELES, CA 90066
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-PF | $97,049 | $85,881 | $11,168 | $15,686 | $0 | $15,686 |
| December 31, 2024 | 990-PF | $75,241 | $71,716 | $3,525 | $4,518 | $0 | $4,518 |
| December 31, 2023 | 990-PF | $135,683 | $135,116 | $567 | $993 | $0 | $993 |
Financial details: 990-PF for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $97,049
Expenses
- Grants and similar amounts paid
- $24,250
- Disbursements for charitable purposes
- $24,250
Balance sheet and other
- Total assets, start of year
- $4,518
- Total assets, end of year
- $15,686
- Total liabilities, end of year
- $0
- Net assets, end of year
- $15,686
- Fair market value of assets
- $15,686
- Qualifying distributions
- $24,250
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-PF for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| OWEN SMITH 4366 LYCEUM AVE, LOS ANGELES, CA 90066 | CEO | 20 | $0 |
| MARIANA INES WEBER SMITH 4366 LYCEUM AVE, LOS ANGELES, CA 90066 | Secretary | 5 | $0 |
| ELAINE WINSLOW 24648 BRIGHTON DR UNIT A, VALENCIA, CA 91355 | CFO | 5 | $0 |
990-PF for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| OWEN SMITH 4366 LYCEUM AVE, LOS ANGELES, CA 90066 | CEO | 20 | $0 |
| MARIANA INES WEBER SMITH 4366 LYCEUM AVE, LOS ANGELES, CA 90066 | SECRETARY | 5 | $0 |
| ELAINE WINSLOW 24648 BRIGHTON DR UNIT A, VALENCIA, CA 91355 | CFO | 5 | $0 |
990-PF for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| OWEN SMITH 4366 LYCEUM AVE, LOS ANGELES, CA 90066 | CEO | 20 | $0 |
| MARIANA INES WEBER SMITH 4366 LYCEUM AVE, LOS ANGELES, CA 90066 | SECRETARY | 5 | $0 |
| ELAINE WINSLOW 24648 BRIGHTON DR UNIT A, VALENCIA, CA 91355 | CFO | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 4366 LYCEUM AVE, LOS ANGELES, CA 90066-6104
- In care of
- % OWEN SMITH
- Signed the 990-PF
- OWEN SMITH, CEO
- Phone
- (818) 997-7712
- Website
- www.themiracleinglewood.com
- Return prepared by
- ELITE CERTIFIED PUBLIC ACCOUNTANCY CORP
California records
California keeps its own records of charities and corporations. Search them by EIN 82-4275670 or by the name MIRACLE THEATER FOUNDATION.
- Attorney General, Registry of Charities and Fundraisers
- Registration status and filed reports (CT-TR-1, RRF-1)
- Secretary of State, bizfile Online
- Corporation status, entity number, agent for service
- Franchise Tax Board
- Entity status letter (state tax exemption, good standing)
What it must file and when
IRS records say it files Form 990-PF. Private foundations file every year. 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-PF on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-PF on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-PF on file |
IRS record
- EIN
- 82-4275670
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Private operating foundation
- Donations deductible (Pub 78)
- Private operating foundation, 50% limit
- Exempt since
- 2019
- Accounting year ends
- December
- Files
- Form 990-PF
- Category (NTEE)
- Arts, culture and humanities (A65)
- Assets (IRS master file)
- $15,686
- Income (IRS master file)
- $97,049
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-PF | December 2025 | $97,049 | $85,881 | $15,686 | IRS |
| 990-PF | December 2024 | $75,241 | $71,716 | $4,518 | XML |
| 990-PF | December 2023 | $135,683 | $135,116 | $993 | XML |
| 990-PF | December 2022 | – | – | – | IRS |
| 990-PF | December 2021 | – | – | – | IRS |
| 990-PF | December 2020 | – | – | – | IRS |
| 990-PF | December 2019 | – | – | – | 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 82-4275670).
Questions about MIRACLE THEATER FOUNDATION
- What is the EIN of MIRACLE THEATER FOUNDATION?
- The employer identification number (EIN) of MIRACLE THEATER FOUNDATION is 82-4275670.
- Is MIRACLE THEATER FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2019.
- Are donations to MIRACLE THEATER FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Private operating foundation, 50% limit).
- Which annual return does MIRACLE THEATER FOUNDATION file?
- Form 990-PF. Private foundations file every year.
- When is the next return of MIRACLE THEATER FOUNDATION 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 MIRACLE THEATER FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-PF for the year ended December 2025.
- Who are the officers and directors of MIRACLE THEATER FOUNDATION?
- The 990-PF for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does MIRACLE THEATER FOUNDATION have?
- On its 990-PF for the year ended December 31, 2025 it reported revenue of $97,049, expenses of $85,881 and total assets of $15,686 at year end.
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