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RAISE THE ROOF FOR THE ARTS

EIN 26-4471913 SIDNEY, OH

Revenue 2024
$407,151
Expenses 2024
$557,155

Program services were 77.8% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
A20
Classification
1000
Street
120 W POPLAR ST

These codes are the IRS's own and are shown exactly as filed. What each one means is in the Business Master File documentation (opens in a new tab).

Mission and programs · 2024

Mission

THE MISSION OF OUR ORGANIZATION IS TO RENOVATE AND OPERATE THE HISTORIC SIDNEY THEATRE FOR EDUCATIONAL, CULTURAL AND ARTISTIC PURPOSES FOR THE BENEFIT OF THE SHELBY COUNTY CITIZENS AND SURROUNDING AREAS.

  • RENOVATION, MAINTENANCE AND OPERATION OF THE HISTORIC SIDNEY THEATRE. THE ORGANIZATION PROVIDES SUPPLIES AND PAYS THE EXPENSES ASSOCIATED WITH THE UPKEEP AND MAINTENANCE OF THE THEATRE. MOST OF THE LABOR INVOLVED IS PROVIDED BY VOLUNTEERS. THE THEATRE PROVIDES REHEARSAL SPACE AS WELL AS PERFORMANCE SPACE. THE THEATRE IS MADE AVALIBLE TO LOCAL PERFORMING ARTS NON PROFIT ORGANIZATIONS. THE GENERAL PUBLIC IS CHARGED ADMISSION TO ATTEND EVENTS.

    Expenses $433,722 · Revenue $162,578

As filed on the 2024 return.

Officers and directors · 2024

As listed in Part VII of the 2024 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • TYLER DAVIS

    TREASURER

    Total calculated
    $0

  • CAMERON DOWNER

    TRUSTEE

    Total calculated
    $0

  • CAMERON EISENHARDT

    PRESIDENT

    Total calculated
    $0

  • SANDY FAIR

    TRUSTEE

    Total calculated
    $0

  • KELLY FAIR-WALKER

    TRUSTEE

    Total calculated
    $0

  • ADAM FREYTAG

    TRUSTEE

    Total calculated
    $0

  • RICK HANES

    TRUSTEE

    Total calculated
    $0

  • MIKE LOCHARD

    TRUSTEE

    Total calculated
    $0

  • DIANA MACLIN

    TRUSTEE

    Total calculated
    $0

  • SETH MIDDLETON

    VICE PRESIDE

    Total calculated
    $0

  • JOANNA THOMPSON

    TRUSTEE

    Total calculated
    $0

  • AARON WATKINS

    SECRETARY

    Total calculated
    $0

  • JAY WESTERHEIDE

    TRUSTEE

    Total calculated
    $0

Compensation is as filed in Part VII: reportable pay from this organization and from related organizations, other compensation, and hours per week. The total, marked calculated, is our sum of the three dollar columns, with a blank column counted as $0; the form itself has no total. On a Form 990-EZ the columns are Part IV's instead, and on a Form 990-PF Part VIII's — compensation, contributions to benefit plans, and expense account — and the total sums those. Earlier years are each on their own filing page.

Filings

  • 2024
    Revenue
    $407,151
    Expenses
    $557,155
    Contributions
    $237,355
    Grants paid
    $0
  • 2023
    Revenue
    $457,555
    Expenses
    $512,672
    Contributions
    $142,574
    Grants paid
    $0
  • 2022
    Revenue
    $357,245
    Expenses
    $572,703
    Contributions
    $181,059
    Grants paid
    $0

The four totals the IRS asks for on Part I of the Form 990, as filed. A dash means the figure was not present on the return — not that it was zero.

Other returns filed

  • 2021 · 990

    Revenue
    $579,842
    Expenses
    $417,802
    Assets (EOY)
    $3,036,510

  • 2020 · 990

    Revenue
    $498,782
    Expenses
    $263,390
    Assets (EOY)
    $2,777,609

  • 2019 · 990

    Revenue
    $339,272
    Expenses
    $267,391
    Assets (EOY)
    $2,434,898

  • 2018 · 990

    Revenue
    $270,885
    Expenses
    $216,930
    Assets (EOY)
    $2,364,639

  • 2017 · 990

    Revenue
    $280,434
    Expenses
    $239,770
    Assets (EOY)
    $2,310,250

  • 2016 · 990

    Revenue
    $650,334
    Expenses
    $150,793
    Assets (EOY)
    $2,275,143

  • 2015 · 990

    Revenue
    $321,774
    Expenses
    $136,420
    Assets (EOY)
    $1,894,517

  • 2014 · 990

    Revenue
    $239,740
    Expenses
    $145,346
    Assets (EOY)
    $1,583,291

  • 2013 · 990

    Revenue
    $317,109
    Expenses
    $111,700
    Assets (EOY)
    $1,685,954

  • 2012 · 990

    Revenue
    not reported
    Expenses
    $81,808
    Assets (EOY)
    $1,303,129

Nonprofiteer parses Forms 990, 990-EZ and 990-PF, in a window of recent tax years. These returns are recorded from the IRS e-file index, so their figures were extracted by that index rather than read from the return here — treat them as a different source from the filings above, not as more of the same record. A dash means the index carries no figure; Form 990-T listings carry none at all. Showing the 10 most recent; the API carries the rest.

Grants made

No itemized grants to organizations. Schedule I is filed only by organizations that granted more than $5,000 to a recipient, so most filers have none.

Grants received

Other IRS files

Auto-Revocation List

Not listed. The IRS publishes this list for organizations whose exemption was automatically revoked for failing to file for three consecutive years.

Publication 78

Listed as of 13 October 2026, under deductibility PC.

These are two separate IRS files on two separate schedules, shown as published and not reconciled with each other. Neither is a statement about whether a contribution is deductible today: 19,245 organizations appear in Publication 78 while the IRS's own revocation file lists them as currently revoked, more than half of those revoked before 2019. Absence from Publication 78 is evidence of nothing, and presence is not evidence either. Verify current status with the IRS before relying on it.

What this page reflects

The registration facts above come from the IRS Business Master File published 13 October 2026 and read 29 October 2026, for every organization at once. Returns through tax year 2024, the newest we have parsed for this organization.