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Apollo Civic Theatre Inc

EIN 55-0536295 · Martinsburg, WV

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

LegitimacyPassesRegistration and standingFinancial healthStrong93 out of 100GovernanceFair64 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO FOSTER, PROMOTE, AND DEVELOP AMATEUR DRAMATICS FOR THE ENJOYMENT AND EDUCATION OF THE GENERAL PUBLIC. TO PROVIDE OPPORTUNITIES TO LEARN THEATRICAL ACTIVITIES, AND TO ENCOURAGE CULTURAL AND ARTISTIC ACTIVITIES IN THE COMMUNITY.

Income
$939,860
Spending
$383,444
Spent on programs
64%
Reserves
28.7 months of spending
Largest source of income
government grants, 68%
Employees
5
Volunteers
46

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Strong: 93 out of 100. Higher than 78% of charities in its peer group (arts and culture, $250k to $1m).

  • Reserves

    35 of 35

    Spendable reserves would cover 28.7 months of spending.

  • Debt

    20 of 20

    It owes 1% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 59% of income.

  • Income trend

    15 of 15

    Income rose 62% on the year before.

  • Spending floor

    8 of 15

    64% of spending went to programs and raising each dollar of donations cost 4 cents.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 64 out of 100. Higher than 37% of charities in its peer group (arts and culture, $250k to $1m).

  • Independent board

    25 of 25

    15 of 15 voting board members are independent.

  • Conflict of interest policy

    15 of 15

    Has a 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.

  • Independent check of accounts

    6 of 15

    Its accounts were not audited or reviewed by an independent accountant.

  • No reported misuse

    10 of 10

    Reports no diversion of assets, excess benefits or loans to insiders.

Source: Form 990 for the year ending June 30, 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)
  1. $61,759 spent. THE ORGANIZATION PRESENTED ITS MAINSTAGE SEASON: THEATRICAL PRODUCTIONS, PRESENTED TO AND PARTICIPATED IN BY THE PUBLIC. THESE PERFORMANCES ARE DONE WITH THE ASSISTANCE OF MOSTLY COMMUNITY VOLUNTEERS.
  2. $85,819 spent. THE ORGANIZATION HELD ITS YOUTH THEATRE WORKSHOPS FOR CHILDREN IN GRADES K THROUGH 12. PRODUCTIONS WERE PRESENTED. EDUCATIONAL WORKSHOPS WERE CONDUCTED FOR THE STUDENTS. PERFORMANCES WERE PRESENTED BY THE STUDENTS TO THE PUBLIC.
  3. $97,487 spent. TO MAINTAIN, RENOVATE, AND OPERATE THE HISTORIC APOLLO CIVIC THEATRE. TO PROVIDE A FACILITY FOR THE BENEFIT OF THE PUBLIC TO ATTEND VARIOUS EVENTS SUCH AS APOLLOWEEN, BLUE RIDGE COMMUNITY COLLEGE ANNUAL PRODUCTION, AND VARIOUS OTHER SHOWS.

Source: Form 990 for the year ending June 30, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Legitimacy checks

  1. 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 September 7, 2026.

  2. 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 September 30, 2026.

  3. 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 September 10, 2026.

  4. Is it keeping up with its IRS filings? Passed.

    Most recent return on file covers the year ending June 2025.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  5. How long has it been tax-exempt? Passed.

    Recognized by the IRS since November 1976.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.

  6. 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 7, 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.