Memorial Hall Center for the Arts Inc
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- It reported loans to or from officers, directors or other insiders.
- It owes more than it owns.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
The original purpose of Memorial Hall Center for the Arts (MHCA) when it was located in Memorial Hall, Wilmington, VT, was the production of programs and events on a seasonal basis (during July & August) to foster an appreciation of theater, music and dance in a rural area where cultural opportunities are limited and the population is insufficient to support such endeavors without charitable support. In addition to the above programming, MHCA, during its first five years in Wilmington, also included a fall weekend of silent films, usually with piano accompaniment, to foster an appreciation for this art form, as well as an art show, in which area visual artists would display and sell their paintings, sculptures, and other wares. In August, 2012, MHCA purchased a recently closed and about-to-be-auctioned movie theater in West Dover, VT, with the goal of establishing a home for the arts. The members of the Board of MHCA, as long-time residents of the area, were aware that this theater, as
- Income
- $75,273
- Spending
- $85,314
- Reserves
- -30.7 months of spending
- Largest source of income
- fees for its services, 51%
Source: Form 990EZ for the year ending March 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Weak: 6 out of 100. Higher than 2% of charities in its peer group (arts and culture, under $250k).
Reserves
0 of 35Spendable reserves are negative: it owes or has committed more than it holds.
Debt
0 of 20It owes 115% of what it owns.
Living within its means
4 of 15Spending exceeded income by 13% of income.
Source: Form 990EZ for the year ending March 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
This organization files the short tax form, which does not ask about boards, policies or audits. That is normal for a small charity and is not a mark against it.
Source: Form 990EZ for the year ending March 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (1)
- $83,894 spent. From April 1, 2024, through March 31, 2025, MHCA presented thirty-nine studio-release films in a combination of matinee and evening shows that totaled 368 screenings for the year. These films included first-run mainstream selections, as well as indie and art films of limited release, such as documentaries, biographies, and those based on books, history and art. The film industry is still recovering from the COVID pandemic and the SAG strike. The number of wide releases are about equal to last year, but the number that are appropriate for our demographic audience are few. The number of indie films were more plentiful, and MHCA was able to present more of the 501(c)(3) films that distinguish this theatre from a for-profit one, namely the documentaries, and biographies, films based on books, history and art. But, MHCA is experiencing similar results as other theatres, a decrease in patron attendance. Audiences are more widely opting streaming as the means to view a film. As well, streaming platforms are heavily investing in their own original programming, cannibalizing the stars, writers and directors that were being utilized for theatrical releases. Moreover, taking a page from television years ago, streaming platforms are producing series shows that keep audiences entertained week after week. Although the quality of presentation is better in a theatre, time will tell if this transition by patrons toward the convenience of viewing at home versus going out to the theatre will recede. The live-performing Village Light Opera Group opted to not return to the area again, unfortunately. The person that ran the August Dulcimer Daze Festival, a Festival that MHCA had supported for 25 years, passed away, and the inn that was hosting the Festival was renovating. So, no Dulcimer Festival occurred this year. The Festival is planning a return to the area next year including a live performance at Memorial Hall, which MHCA again will proudly support. This year was quite unique in that there were no special film events utilizing MHCAs excellent 4K Sony projector and Dolby surround sound. MHCA did many more screenings of indie limited-release films during the current year than the year prior. These films, while educational, artistic and well made, are not those that attract a wide audience and are not widely supported through extensive advertising by the distributor. As well, these films are not of the genre currently in favor by the theatre going public in that they are not horror or action films. The lower box office receipts this year versus last year gives testament to the lack of wide audience appeal of these films by the theatre-going public. However, the financial contributions given to MHCA to present such films firmly lends credence to the importance of MHCAs 501(c) (3) status by and to the community.Although there were no special events this year, MHCA is always looking for the opportunity to present such events, and presently has one planned for next year, in April, 2025. It is expected that more will follow.
Source: Form 990EZ for the year ending March 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Has the IRS revoked its tax-exempt status? Worth knowing.
Status was revoked on August 15, 2015 for not filing returns for three years, and reinstated on August 15, 2015.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated November 6, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated October 13, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending March 2025.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since September 2020.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated November 4, 2026.
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