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THE TIMES THEATER INC

EIN 81-2030311 ROCHESTER, IN

Revenue 2025
$285,394
Expenses 2025
$268,841

Program services were 40.5% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
A61
Classification
1000
Street
PO BOX 168

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 · 2025

Mission

To restore and preserve the Historic Times Theater and promote the arts in Downtown Rochester Indiana.

Activities or mission (Part I)

To restore and preserve the Historic Times Theater and promote the arts in Downtown Rochester Indiana

  • Maininting and promoting the arts in Downtown Rochester Indiana.

    Expenses $108,940 · Revenue $87,093

As filed on the 2025 return.

Officers and directors · 2025

As listed in Part VII of the 2025 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • GRANT DOWNS

    Director

    Total calculated
    $0
    Hours/week
    0

  • PAUL CARPENTER

    Director

    Total calculated
    $0
    Hours/week
    0

  • AUSTIN SHEPHERD

    Director

    Total calculated
    $0
    Hours/week
    0

  • JULIE SHAMBARGER

    ChirpersonManager

    Total calculated
    $0
    Hours/week
    35

  • RICK ABBOTT

    V Chairperson

    Total calculated
    $0
    Hours/week
    0

  • TAMMY WILLIAMS

    Secretary

    Total calculated
    $0
    Hours/week
    0

  • BRIAN SIMONSON

    Treasurer

    Total calculated
    $0
    Hours/week
    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

  • 2025
    Revenue
    $285,394
    Expenses
    $268,841
    Contributions
    $177,954
    Grants paid
    $0
  • 2024
    Revenue
    $271,472
    Expenses
    $274,219
    Contributions
    $266,881
    Grants paid
    $0
  • 2023
    Revenue
    $188,640
    Expenses
    $154,378
    Contributions
    $188,640
    Grants paid
    $0
  • 2022
    Revenue
    $293,827
    Expenses
    $61,088
    Contributions
    $287,849
    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-EZ

    Revenue
    $52,274
    Expenses
    $38,037
    Assets (EOY)
    $171,074

  • 2020 · 990-EZ

    Revenue
    $74,449
    Expenses
    $30,271
    Assets (EOY)
    $156,898

  • 2019 · 990-EZ

    Revenue
    $81,613
    Expenses
    $56,643
    Assets (EOY)
    $112,962

  • 2018 · 990-EZ

    Revenue
    $94,423
    Expenses
    $18,942
    Assets (EOY)
    $87,689

  • 2017 · 990-EZ

    Revenue
    $21,125
    Expenses
    $11,628
    Assets (EOY)
    $12,208

  • 2016 · 990-EZ

    Revenue
    $5,646
    Expenses
    $2,935
    Assets (EOY)
    $2,711

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.

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 26 October 2026, for every organization at once. Returns through tax year 2025, the newest we have parsed for this organization.