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Friends of the West Shore Theatre Inc

EIN 82-5327951 · New Cumberlnd, PA

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

LegitimacyPassesRegistration and standingFinancial healthGood75 out of 100GovernanceFair68 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

The MISSION of the West Shore Theatre is to be a center for cultural arts in New Cumberland and the surrounding communities, enriching the region by offering opportunities to experience high quality, diverse entertainment and education.

Income
$1.4 million
Spending
$1.2 million
Spent on programs
89%
Reserves
2.9 months of spending
Largest source of income
fees for its services, 68%
Employees
24
Volunteers
25

Source: Form 990 for the year ending June 30, 2026, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Financial health

Good: 75 out of 100. Higher than 54% of charities in its peer group (arts and culture, $1m to $10m).

  • Reserves

    10 of 35

    Spendable reserves would cover 2.9 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 18% of income.

  • Income trend

    15 of 15

    Income rose 15% on the year before.

  • Spending floor

    15 of 15

    89% of spending went to programs and raising each dollar of donations cost 15 cents.

Source: Form 990 for the year ending June 30, 2026, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Fair: 68 out of 100. Higher than 17% of charities in its peer group (arts and culture, $1m to $10m).

  • Independent board

    25 of 25

    12 of 12 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

    10 of 10

    Gave the board a copy of this return before filing it.

  • Independent check of accounts

    0 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, 2026, 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)
  1. $1.0 million spent. The 2025-2026 fiscal year of Friends of the West Shore Theatre, Inc. (FOWST) was remarkably successful both programmatically and financially. The West Shore Theatre (WST) has been open for a short four years and is attracting large audiences and generous donations. The original capital campaign was concluded in 2026, paying off the mortgage and all loans associated with the purchase and renovation of the 1939 Theatre. The entire building is referred to as The Robert and Beverly Fowler Center. This years revenue exceeded projections. FOWST continues to expand our program offerings including year-round, fully subscribed theatre-arts education classes for pre-school through 8th grade youth. Movies offered include both first run and a wide repertoire of classic films. Local and nationally recognized musical groups are being featured which are often sold-out weeks in advance. Over 25,000 patrons attended Theatre performances during 2025-2026. Other entertainment includes improv comedy, puppet shows, and sensory respectful movies. West Shore Theatre is available for rentals for parties, meetings and community events. WST often partners with community groups to host events such as Veterans honor events, Easter Friday Service, and New Cumberland Borough community meetings. Last year WST received several awards: Best Movie Theatre by Pennlive.com and the Best Theatre in Susquehanna Styles 2025 Best of Dauphin and Cumberland County Awards. The Friends were thrilled to be chosen to receive the 2025 Pennsylvania Historic Preservation Award reservation Award: Leadership Award-Public Impact. (Public Impact Excellence in using a historic building as a catalyst to enrich the community.) This award led to a feature article in the Preservation Magazine Winter 2025, How 6 Historic Movie Theatres Maintain the Magic of the Big Screen. During the upcoming fiscal year 2026-2027 FOWST is adding live theatre productions to our lineup and continues plans to add an addition to provide an intimate small theatre, a green room, and a multipurpose meeting space.

Source: Form 990 for the year ending June 30, 2026, 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 October 13, 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 October 13, 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 October 13, 2026.

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

    Most recent return on file covers the year ending June 2026.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 2026.

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

    Recognized by the IRS since February 2020.

    Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated October 13, 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 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.