Passes our checks

Rowland Theatre Inc

EIN 25-1623966 · Philipsburg, PA

Public records show a registered, tax-exempt organization in good standing.

What it says it does

OUR PRIMARY PURPOSE IS THE PRESERVATION & MAINTENANCE OF THE ROWLAND THEATRE BUILDING, A HISTORICAL BUILDING, LOCATED IN PHILIPSBURG, PA.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Good: 74 out of 100. Higher than 48% of charities in its peer group (arts and culture, under $250k).

Reserves
35 of 35
Spendable reserves would cover 36.3 months of spending.
Debt
20 of 20
It owes -0% of what it owns.
Living within its means
4 of 15
Spending exceeded income by 10% of income.
Income trend
0 of 15
Income fell 26% on the year before.
Spending floor
15 of 15
80% of spending went to programs and raising each dollar of donations cost 24 cents.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Fair: 50 out of 100. Higher than 25% of charities in its peer group (arts and culture, under $250k).

Independent board
25 of 25
6 of 6 voting board members are independent.
Conflict of interest policy
0 of 15
Reports no written conflict of interest policy.
Whistleblower policy
0 of 8
Reports no written whistleblower policy.
Record keeping policy
0 of 7
Reports no written policy on keeping and destroying records.
Board minutes
5 of 5
Keeps minutes of board meetings.
Board sees the tax return
0 of 10
Did not give the board a copy of this return before filing it.
No reported misuse
10 of 10
Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Describes programs. Its tax return describes what it does but we have found no measurable results in it.

Programs described in its return (1)

$110,402 spent. THE ROWLAND THEATRE, INC IS A COMMUNITY ORGANIZATION RESPONSIBLE FOR THE MAINTENANCE, PRESEVATION AND RESTORATION OF THE HISTORIC ROWLAND THEATRE BUILINDG, WHICH IS LOCATED IN PHILIPSBURG, PA. DURING 2004-2013, RESTORATION ADVANCES CONTINUED TO BE MADE, BOTH INTERNALLY AND EZTERNALLY TO THE BUILDING. THE ROWLAND THEATRE BUILDINGCONTINUES TO BE ONE OF THE FOCAL POINTS FOR COMMUNITY USE AND ACTIVITIES. THE BUILDING IS USED REGULARLY BY CIVIC GROUPS, SCOUTING ORGANIZATIONS, LOCAL SCHOOL DISTRICTS AND OTHER NONPROFIT ORGANIZATIONS, ALL, FREE OF CHARGE. THE ORGANIZATIONCONTINUES TO STAND IN ACTIVE SUPPORT OF LOCAL FOOD BANKS AND OTHER NON-PROFIT ACTIVITIES.

Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

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? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated October 13, 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 December 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 October 1991.
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 October 21, 2026.

Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.