Liberty Theatre Foundation Inc
Public records show a registered, tax-exempt organization in good standing.
What it says it does
Rehabilitation and restoration of a historic theatre according to National Park service standards. The mission is to open the theatre.
- Income
- $11,799
- Spending
- $26,053
- Reserves
- -30.4 months of spending
- Largest source of income
- donations and private grants, 85%
- Employees
- 0
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
We do not score finances when yearly spending is very small or the return has too little detail. The ratios stop meaning much at that size.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Fair: 69 out of 100. Higher than 62% of charities in its peer group (arts and culture, under $250k).
Independent board
25 of 258 of 8 voting board members are independent.
Conflict of interest policy
15 of 15Has a written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
No reported misuse
10 of 10Reports 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
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 (3)
- The Auditorium ceiling was completely finished: Lighting and fire suppression installations were completed and ceiling painted. This included the designing and painting of the chandeliers medallion on the ceiling around the point where the chandelier is hung from. The restored chandelier was also installed and lit up for the first time since 1959. Shortly after that, the large temporary work platform was removed. This platform was in place for about 22 months and allowed crews to work on the restoration of the ceiling froma stable and flat floor only 12 feet below the ceiling. After the removal of the work platform, crews turned their focus to framing. The large, curved walls that transition from the exterior walls of the theater into the stage proscenium were framed; which included arched entryways onto stairs leading up the stage, and large alcoves that will house the main speakers of the theaters sound system. There was additional framing in the basement under the stage, and in the lobby. In the bathreeoms, the remaining plumbing work was completed and passed their pressure tests. Out front, the ceilings of the entryway and canopy were insulated and installed. The false ceiling was installed above the stage. this included the installation of 15 custom designed/built trusses to spanning over the stage, and two massive ledger board attached to the walls that the trusses sat on. Then decking was installed over the top of the trusses to enclose the celing. Additional fire suppression plumbing was then suspended fromt he ceiling. The Board has suspended restoration efforts until more fund can be raised.
- In 2023 the foundation was focused on prioritizing meeting the requirements for the Economic Development Administration grant that was awarded in late 2022. The foundation made great progress and expects to solicit bids in Q1 of 2024 for a contractor to finish the project by Q3 of 2024
- 2024 was a year for planning and estimating: as well as grant writing and management. The Foundation took some time off from managing capital construction to raise more funds for construction and continue to plan the final iteration of the theater. While simultaneously working with the Department of Commerce regarding the Economic Development Administrations grant, weve put a lot of bandwidth into applying for and managing other grant opportunities that serve easter Oregon and the Pacific Northwest. However, the Foundations sights are still set on publishing an invitation to bid in late February of 2025 to solicit a contractor that will finish this historic preservation project. This level of grant management and project planning takes time, and it takes energy. Our all-volunteer board worked hard throughout 2024 to ensure a successful 2025, and we are excited to cash in the fruits of our labor this year to oversee the completion of our beloved theater. Throughout 2025,the Liberty Theatre Foundaton continued working with the Federal Economic Development Agency, and made a second attempt to solicit competitive bids to finish the restoration project. Unfortunately, yet again we received just a single bid and were forded to begin the process of revising the scope of the project by drastically reducing it in hopes of attracting more contractors. In the final quarter of 2025, the Foundation was working with their grants manager to put that bid package together again, with the intention of soliciting bids in Q1 of 2026. In the year 2025 there were no major phsyical Improvements made to the building itself.
Source: Form 990 for the year ending December 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? 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 June 2012.
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.