Lower Lights Theatre Company
Public records show a registered, tax-exempt organization in good standing.
What it says it does
To provide a morally safe, wholesome, and inclusive place for people of all ages, backgrounds, and skill levels to identify and develop their divinely given talents; and to use those talents to shien light in the NOrthwest ARkansas community. To produce and present independently and/or in concert with other institutions or individuals, theatrical productions and other events of a similar nature.
- Income
- $69,430
- Spending
- $47,600
- Reserves
- 9.8 months of spending
- Largest source of income
- fees for its services, 70%
Source: Form 990EZ 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 990EZ for the year ending December 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
This organization files the short tax form, which does not ask about boards, policies or audits. That is normal for a small charity and is not a mark against it.
Source: Form 990EZ 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)
- $5,028 spent. Talent Showcase - provide an opportunity for all ages to receive training, coaching, and then perform on stage several nights to a live audience. 80 performers and volunteers.
- $9,160 spent. Summer Camps - youth focused camps, developing acting, singing, auditions, stage performance skills, creating stage sets, props, costumes, running lighting, sound. 110 youth and volunteers.
- $24,883 spent. Full Production Plays - adults and youth get the chance to practice, be coached, and perform in front of live audiences. Back stage opportunities for those who don't wish to perform on state. 40 performers, orchestra, volunteers.
Source: Form 990EZ 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 September 7, 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 September 30, 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 September 10, 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 September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since June 2022.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 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 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.