- Revenue 2022
- $355,915
- Expenses 2022
- $51,236
Program services were 100.0% of total expenses calculated — Part IX's program-services column over total expenses, both as filed.
As filed
- Subsection
- 03
- NTEE code
- A116
- Classification
- 1000
- Street
- 128 NW 11TH AVE
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 · 2022
Mission
TO RECEIVE GIFTS TO THE ARMORY THEATER FUND FOR THE DEVELOPMENT, AND MAINTENANCE OF THE BOB AND DIANA GERDING THEATER IN THE PORTLAND ARMORY, HOME OF PORTLAND CENTER STAGE.
-
CONTINUED REHABILITATION, RECONSTRUCTION AND MAINTENANCE OF THE HISTORIC ARMORY THEATER BUILDING INTO A PERFORMING ARTS THEATER FOR THE BENEFIT OF PORTLAND CENTER STAGE. THE THEATER HAS BEEN RECOGNIZED BY FORBES MAGAZINE AS ONE OF THE GREENEST BULDINGS IN AMERICA AND IS THE FIRST HISTORICAL RENOVATION OF A PERFORMING ARTS VENUE IN THE WORLD TO ACHIEVE A PLATINUM LEED CERTIFCATE. THE RENOVATION CONTINUES TO CONTRIBUTE TO THE REVITILIZATION OF THE PEARL DISTRICT OF PORTLAND, OREGON, PROVIDING ECONOMIC BENEFITS TO THE COMMUNITY IN THE NEAR TERM AS WELL AS A PROJECTED LONG-TERM IMPACT OF OVER $100 MILLION IN NEW ECONOMIC ACTIVITY OVER THE NEXT DECADE.
Expenses $51,236 · Revenue $355,915
As filed on the 2022 return.
Officers and directors · 2022
As listed in Part VII of the 2022 return, in the order the filer printed them. Each return names its own; this is not a roster the organization keeps with us.
-
J GREG NESS
BOARD CHAIR
- Total calculated
- $0
- Hours/week
- 0.5
-
TOM IMESON
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.5
-
ROBERT VAN BROCKLIN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.5
-
KELLY SAITO
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.5
-
MIKE GOLUB
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.5
-
TED AUSTIN
DIRECTOR
- Total calculated
- $0
- Hours/week
- 0.5
-
ELIZABETH COMER
PCS DIRECTOR OF FINANCE
- Total calculated
- $98,871
- From this org
- $0
- From related orgs
- $90,000
- Other
- $8,871
- Hours/week
- 0.5 + 40 related
-
LIAM KAAS-LENTZ
PCS MANAGING DIRECTOR
- Total calculated
- $178,871
- From this org
- $0
- From related orgs
- $170,000
- Other
- $8,871
- Hours/week
- 0.5 + 40 related
Schedule J breakdown matched by us
- Base
- $0 + $170,000 related
- Bonus
- $0
- Other
- $0
- Deferred
- $0
- Nontaxable benefits
- $0 + $8,871 related
- Filer's total
- $0 + $178,871 related
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. A Schedule J breakdown is as filed: base pay, bonus, other, deferred compensation and nontaxable benefits from this organization, with any from related organizations beside each, and the filer's own total. It is shown with the Part VII listing of the same name on the same return. The form gives no key between the two, so that pairing is ours, and is marked matched by us. Earlier years are each on their own filing page.
Filings
-
2022
- Revenue
- $355,915
- Expenses
- $51,236
- Contributions
- $0
- 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
- $355,931
- Expenses
- $101,505
- Assets (EOY)
- $21,695,432
-
2020 · 990
- Revenue
- $356,960
- Expenses
- $113,796
- Assets (EOY)
- $21,712,074
-
2019 · 990
- Revenue
- $1,260,375
- Expenses
- $236,212
- Assets (EOY)
- $21,774,286
-
2018 · 990
- Revenue
- $356,168
- Expenses
- $169,935
- Assets (EOY)
- $21,615,163
-
2017 · 990
- Revenue
- $356,330
- Expenses
- $174,368
- Assets (EOY)
- $21,636,085
-
2017 · 990
- Revenue
- $356,330
- Expenses
- $174,368
- Assets (EOY)
- $21,636,085
-
2016 · 990
- Revenue
- $356,235
- Expenses
- $186,940
- Assets (EOY)
- $21,652,170
-
2015 · 990
- Revenue
- $356,132
- Expenses
- $193,435
- Assets (EOY)
- $21,673,674
-
2014 · 990
- Revenue
- $2,204,635
- Expenses
- $176,994
- Assets (EOY)
- $21,687,148
-
2013 · 990
- Revenue
- $1,082,249
- Expenses
- $54,865
- Assets (EOY)
- $21,699,525
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
-
2024 For grant recipient's exempt purposes
Related organizations
From Schedule R Part II, where a filer lists the tax-exempt organizations it is related to by control. It does not record shared board members or money.
Declared on its 2022 return
-
501(C)(3) · LIVE THEATER COMMUNITY OUTREACH · OR · controlled entity
Declared as related by
-
On its 2024 return
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 SOUNK.
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 2022, the newest we have parsed for this organization.