Dayton Movies
Public records show a registered, tax-exempt organization in good standing.
What it says it does
THE NEON is a non-profit cinema where community is revered, civic-minded missions are implemented, and regional artists are celebrated - all through the shared experience of watching films from around the world and our own backyard.
- Income
- $833,016
- Spending
- $684,840
- Spent on programs
- 90%
- Reserves
- 12.6 months of spending
- Largest source of income
- fees for its services, 77%
- Employees
- 16
- Volunteers
- 12
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
Strong: 100 out of 100. Higher than 88% of charities in its peer group (arts and culture, $250k to $1m).
Reserves
35 of 35Spendable reserves would cover 12.6 months of spending.
Debt
20 of 20It owes 14% of what it owns.
Living within its means
15 of 15Income exceeded spending by 18% of income.
Income trend
15 of 15Income rose 12% on the year before.
Spending floor
15 of 1590% of spending went to programs and raising each dollar of donations cost 2 cents.
Source: Form 990 for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Good: 75 out of 100. Higher than 52% of charities in its peer group (arts and culture, $250k to $1m).
Independent board
25 of 2510 of 10 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
10 of 10Gave the board a copy of this return before filing it.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
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 (7)
- $364,317 spent. BOX OFFICE- In 2025, THE NEON movie theater sold nearly 36,000 tickets to in-person screenings of over 60 different first run films, operating 365 days a year. These were independent, international, and documentary films. The notable quality of programming was affirmed by numerous Oscar nominations and awards. In addition, over 4,500 tickets were sold to more than 40 limited engagements of music documentaries, anniversary re-releases of classic films, Exhibition On Screen fine art series, and a Neon Nostalgia Night collection of repertory favorites. High quality viewing experience is paramount, providing state of the art laser projection and surround sound, upgraded seating, low audience disruption, and assisted devices (closed captioning, narrative description, hearing impaired). Ticket prices offered for matinee, senior, and evening general admission are lower than typical for the Dayton area. NEON Members receive $2 off general admission price. For each ticket purchased to a traditional in-person engagement, a large % royalty was paid to the film distribution company, a 2.5% commission was paid to an independent film booking agent, a 2% fee is charged by the point of sale company, and a downloading or shipping cost was incurred for the delivery of the digital film content. THE NEON was proud to be an Ohio Goes To The Movies grant recipient in 2025.
- $200,068 spent. CONCESSIONS- In 2025, the theater's concession area continued to include a unique variety of refreshments that feature locally made favorites along side movie classics. Full Monday-Sunday liquor license and espresso bar help support the hospitality needs of THE NEON's community partnered screenings and special events. Freshly made popcorn, movie candy, and soft drinks are available at the lowest theater prices in town. Featured local offerings include gourmet coffee, craft beer, small batch liquor, chocolates, and vegan cookies. Concession stand is staffed with 2-3 employees at all times, and staff are required to complete multiple sessions of coffee barista training with a Neon manager. Neon manager is repsonsible for nightly and weekly detailed inventory of goods & supplies. The theater's long-time concession supplier closed their business at the end of 2024 which caused the cost of goods for popcorn to increase dramatically in 2025, decreasing the overall profit margin for concessions despite raised prices. Wholesale prices increases for Pepsi products, coffee, and paper goods were also significant.
- $44,479 spent. COMMUNITY PARTNERED SCREENINGS- In 2025, THE NEON hosted more than 50 special event screenings. A number of film festivals were hosted including the Dayton Black Women's Film Festival, Dayton Jewish Film Festival, Out Here Dayton (LGBTQIA+) Film Festival, Summer Family Film Fest, Family Holiday Film Series, and "Cult Movie Night" series. On Sundays, the theater continued to host a non-denominational, inclusive worship service utilizing digital media on the big screen. Partners throughout the year included The Dayton Metro Library, Dayton Public Radio, PBS ThinkTV, The Dayton Art Institute, The Junior Leaguers of Dayton, University of Dayton, Preschool Promise, The Miami Valley School, Scripted in Black, The Jewish Federation of Greater Dayton, Wright State University, and many more. Costs incurred by partners include full use of theater facilities and capablities including state of the art laser projectors, surround sound and PA system with microphones, spot lighting, multimedia options with dedicated internet, digital content review/conversion (screen test, sound check, and troubleshooting), website and social media promotion, outdoor patio and indoor lobby/reception area, ticket handling (in person and online sales, reserved seating, cash/credit option, check-ins), group rate refreshments, and fully staffed concession stand. THE NEON was an Ohio Arts Council ArtRISE award recipient to support programming for the 2025 OUT HERE DAYTON Film Festival.
- $4,118 spent. Product & Merchandise- In 2025, the sale of merchandise customized with THE NEON logo and mission moto remained popular, especially clothing. Spring featured a limited edition "Up-cycled Screen Collection" of handmade bags, pouches, and wallets made from THE NEON's own decommissioned movie screen fabric. Local artisans at Dayton Sewing Collaborative partenered to create this custom line of unique merchandise. Movie posters and other promotional products are sold throughout the year including a summer sidewalk sale as part of Art In The City.
- $5,398 spent. Online Ticket Surcharges- $1 is added to ticket price when purchased online through neonmovies.com website. The convenience of at-home advanced purchase of assigned seats for one-time screenings and special events has resulted in "sold out" shows days and even weeks ahead of time. Registered customers can process their own cancellations if needed. Each electronic transaction costs the theater a little over 5% in additional fees: 3% from the credit card processing company, 2% from the point of sale company.
- Expired Gift Card Income. After 5 years, outstanding unused gift card balances are converted from a liability to revenue.
- $758 spent. Credit Card Processing Fee Recovered- 3%. This is part of the employee tips pool pass-thru process where customers select from an automatic tip prompt on the credit card reader. Tips received by credit card are collected & distributed to qualifying employees every two weeks as part of their payroll direct deposit. THE NEON reclaims the fee imposed by the credit card processing company before releasing the tips.
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 May 2019.
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.