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FRIENDS OF THE GARDEN THEATER

EIN 83-2531689 FRANKFORT, MI

Browse the largest nonprofits in Michigan

Revenue 2023
$750,354
Expenses 2023
$562,359

Program services were 68.1% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.

As filed

Subsection
03
NTEE code
A31
Classification
1200
Street
PO BOX 341

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 · 2023

Mission

THE FRIENDS OF THE GARDEN THEATER, A CHARITABLE ORGANIZATION, WAS FORMED IN 2019 TO ENSURE THE GARDEN THEATER REMAINS A VITAL PART OF THE FRANKFORT AND BENZIE COUNTY COMMUNITY. THE GARDEN THEATER IS NOT ONLY A CINEMA, IT IS A COMMUNITY ASSET UTILIZED FOR FUNDRAISERS, CONCERTS, WEDDINGS, TALENT SHOWS/PAGEANTS, HISTORICAL AND CURRENT EVENTS PRESENTATIONS, AND MORE.

  • MOVIES - HOSTS REGULAR CURRENT MOVIES AS WELL AS KIDS MOVIES AND DOCUMENTARIES.

    Expenses $320,790 · Revenue $92,337

  • LIVE MUSIC EVENTS - BY LOCAL AND NATIONAL ARTISTS

    Expenses $47,075 · Revenue $52,367

  • FILM FESTIVALS - THE FRANKFORT 48 IS AN AMATEUR SHOWCASE OF 2-MINUTE FILMS BY HIGH SCHOOLERS AND IN OCTOBER HOSTS A 4 TO 5 DAY ANNUAL FILM FESTIVAL SHOWING 4-5 MORE OBSCURE FILMS EACH DAY.

    Expenses $15,374 · Revenue $50,084

  • Revenue $3,195

As filed on the 2023 return. The filer continues this part on Schedule O, which is not shown here.

Officers and directors · 2023

As listed in Part VII of the 2023 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.

  • Rick Schmitt

    PRESIDENT

    Total calculated
    $0
    Hours/week
    2

  • Scott Harrison

    VICE PRESIDE

    Total calculated
    $0
    Hours/week
    2

  • Jeff Smith

    TREASURER

    Total calculated
    $0
    Hours/week
    2

  • Becky Bagnall

    SECRETARY

    Total calculated
    $0
    Hours/week
    2

  • Amy King Schindler

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Elise Crafts

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • David Oellerich

    DIRECTOR

    Total calculated
    $0
    Hours/week
    2

  • Katie Jones

    EXECUTIVE DI

    Total calculated
    $73,597
    From this org
    $73,597
    From related orgs
    $0
    Other
    $0
    Hours/week
    40

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

  • 2023
    Revenue
    $750,354
    Expenses
    $562,359
    Contributions
    $512,943
    Grants paid
    $0
  • 2022
    Revenue
    $1,005,597
    Expenses
    $341,301
    Contributions
    $802,635
    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
    $1,089,545
    Expenses
    $107,690
    Assets (EOY)
    $2,917,084

  • 2020 · 990

    Revenue
    $1,202,971
    Expenses
    $15,909
    Assets (EOY)
    $1,474,917

  • 2019 · 990

    Revenue
    $287,895
    Expenses
    $40
    Assets (EOY)
    $287,855

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 9 November 2026 and read 9 November 2026, for every organization at once. Returns through tax year 2023, the newest we have parsed for this organization.