Skip to the page content
Passes our checks

Albany Civic Theater Inc

EIN 93-6032137 · Albany, OR

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

LegitimacyPassesRegistration and standingFinancial healthStrong100 out of 100GovernanceGood82 out of 100Impact evidenceDescribes programsHow well its results are evidenced

What it says it does

TO PROVIDE QUALITY ENTERTAINMENT AS AN OUTLET FOR ARTISTIC ACHIEVEMENT AND AN EDUCATIONAL RESOURCE FOR THE ALBANY, OREGON COMMUNITY AND THE GREATER MID-WILLAMETTE VALLEY.

Income
$422,767
Spending
$247,418
Spent on programs
87%
Reserves
16 months of spending
Largest source of income
fees for its services, 37%
Employees
0
Volunteers
300

Source: Form 990 for the year ending August 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 35

    Spendable reserves would cover 16.0 months of spending.

  • Debt

    20 of 20

    It owes 0% of what it owns.

  • Living within its means

    15 of 15

    Income exceeded spending by 41% of income.

  • Income trend

    15 of 15

    Income rose 31% on the year before.

  • Spending floor

    15 of 15

    87% of spending went to programs and raising each dollar of donations cost 0 cents.

Source: Form 990 for the year ending August 31, 2025, filed with the Internal Revenue Service. Rating method 2026.2. How we rate

Governance

Good: 82 out of 100. Higher than 66% of charities in its peer group (arts and culture, $250k to $1m).

  • Independent board

    25 of 25

    7 of 7 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

    7 of 7

    Has a 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

    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 August 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 (1)
  1. $215,964 spent. ACT PRODUCED A FULL SEASON OF 10 IN-PERSON SHOWS DURING THE 2024-2025 SEASON. PRODUCTIONS INCLUDE MUSICALS AND NONMUSICALS AND APPEAL TO A WIDE AUDIENCE. WE CONTINUED TO STREAM SHOWS WHERE WE COULD OBTAIN A LICENSE. ACT FEATURES A NEW LOCAL ARTIST AS A PART OF EACH PRODUCTION. ACT VOLUNTEERS AND AUDIENCES COME FROM LINN, MARION, POLK, AND BENTON COUNTIES AND BEYOND AS FAR AWAY AS LANE AND MULTNOMAH COUNTIES AND EVEN OTHER STATES TO ENJOY PERFORMANCES. OUR VOLUNTEER TRACKING SYSTEM SHOWS OVER 35,000 VOLUNTEER HOURS CONTRIBUTED BY SHOW VOLUNTEERS, BOARD MEMBERS, MANAGERS, AND TECHNICAL PEOPLE INVOLVED IN SHOWS DURING A TYPICAL SEASON.UPDATED SOFT GOODS (CURTAINS) WERE PURCHASED. A NEW ROOF WAS INSTALLED. WE CONTINUE TO PURSUE PROJECTS THAT INCREASE ACCESSIBILITY FOR OUR PATRONS. ACT PARTNERS WITH ORGANIZATIONS SUCH AS CORNERSTONE ASSOCIATES, WILLAMETTE MANOR, AND EASTER SEALS TO INCREASE INCLUSIVITY AT THE THEATER. ACT IS AN ACTIVE MEMBER OF THE OREGON COMMUNITY THEATER ALLIANCE (OCTA) AND THE MIDVALLEY THEATER NETWORK (MVTN).

Source: Form 990 for the year ending August 31, 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 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 November 6, 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 August 2025.

    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 January 1960.

    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 November 4, 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.