Nonprofit · EIN 94-3147300
ELMWOOD THEATRE FOUNDATION
Tax-exempt · BERKELEY, CA 94703
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $147,776 | $6,565 | $141,211 | $694,239 | $156,000 | $538,239 |
| December 31, 2023 | 990 | $146,600 | $10,652 | $135,948 | $660,089 | $263,061 | $397,028 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $101,615
- Program service revenue
- $0
- Investment income
- $11
- Net rental income
- $46,150
- Other revenue
- $46,150
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $550
- Program services (functional)
- $6,015
- Management and general (functional)
- $550
Balance sheet and other
- Total assets, start of year
- $660,089
- Total assets, end of year
- $694,239
- Total liabilities, end of year
- $156,000
- Net assets, end of year
- $538,239
- Land, buildings and equipment
- $500,000
- Gross receipts
- $147,776
- Employees
- 0
- Year formed
- 1991
- State of legal domicile
- CA
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID SALK | President Trustee or director | 0 | $0 |
| LAWRENCE CAPITELLI | Vice President Trustee or director | 0 | $0 |
| ALLEN HIBBARD | MEMBER Trustee or director | 0 | $0 |
| NICK WAUGH | MEMBER Trustee or director | 0 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID SALK | President Trustee or director | 0 | $0 |
| LAWRENCE CAPITELLI | Vice President Trustee or director | 0 | $0 |
| ALLEN HIBBARD | MEMBER Trustee or director | 0 | $0 |
| NICK WAUGH | MEMBER Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 1760 ROSE ST, BERKELEY, CA 94703-1050
- In care of
- % LAURIE CAPITELLI
- Mailing address (990-N for 2025)
- 1760 ROSE STREET, BERKELEY CA 94703
- Principal officer (990-N for 2025)
- LAWRENCE CAPITELLI, 1760 ROSE STREET, BERKELEY CA 94703
- Signed the 990
- LAWRENCE CAPITELLI, Vice President
- Phone
- (510) 593-9178
- Return prepared by
- WILLIAM ROMAINE COMPANY
California records
California keeps its own records of charities and corporations. Search them by EIN 94-3147300 or by the name ELMWOOD THEATRE 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)
Mission
The primary objectives and purpose of this corporation shall be to acquire, restore, and operate the historic Elmwood Theatre at 2964-2966 College Ave, Berkeley, California, for the exhibition and study of motion pictures and as a performing arts center; and through the operation of the Elmwood Theatre to contribute to the properity and welfare of the Elmwood business district.
Program accomplishments
- Continued restoral, maintenance and operation of historic Elmwood Theatre loacated at 2964-2966 College Avenue, Berkeley, Califonria.Expenses $6,015
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-N 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
- 94-3147300
- 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
- 2008
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Arts, culture and humanities (A65)
- Assets (IRS master file)
- $694,239
- Income (IRS master file)
- $147,776
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2025 Officer: LAWRENCE CAPITELLI | December 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990 | December 2024 | $147,776 | $6,565 | $694,239 | XML |
| 990 | December 2023 | $146,600 | $10,652 | $660,089 | XML |
| 990-N for 2022 Officer: Lawrence Capitelli | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2021 Officer: Laurie Capitelli | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2018 Officer: Laurie Capitelli | December 31, 2018 | ≤ $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 94-3147300).
Questions about ELMWOOD THEATRE FOUNDATION
- What is the EIN of ELMWOOD THEATRE FOUNDATION?
- The employer identification number (EIN) of ELMWOOD THEATRE FOUNDATION is 94-3147300.
- Is ELMWOOD THEATRE FOUNDATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2008.
- Are donations to ELMWOOD THEATRE FOUNDATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ELMWOOD THEATRE FOUNDATION 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 ELMWOOD THEATRE 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 ELMWOOD THEATRE FOUNDATION last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
- Who is the principal officer of ELMWOOD THEATRE FOUNDATION?
- The 990-N for 2025 names LAWRENCE CAPITELLI.
- Who are the officers and directors of ELMWOOD THEATRE FOUNDATION?
- The 990 for the year ended December 31, 2024 lists 4 people; 0 received compensation from the organization.
- How much revenue does ELMWOOD THEATRE FOUNDATION have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $147,776, expenses of $6,565 and total assets of $694,239 at year end.
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All nonprofits in BERKELEY · California · Arts, culture and humanities