Liberty Theatre Foundation Inc

Nonprofit profile at a glance

EIN
453781829
IRS 990 coverage
2018–2025
Forms available
Form 990 2025, Form 990-EZ 2017
Location
La Grande, OR, USA
Rating
48
Verdict
MIXED
Rating confidence
Moderate
Sector
Single Organization Support

Reported finances

Revenue
$11,799
Expenses
$26,053
Assets
$1,358,572
Liabilities
$150,000

Source: IRS Form 990. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

7 people listed

People named in this filing

  • Ted Kramer (Secretary & Treasure)
  • Kelly Ducote (Board Member)
  • Ashley OToole (Board Chair)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

Rehabilitation and restoration of a historic theatre according to National Park service standards. The mission is to open the theatre.

What it reported doing in 2025

The Auditorium ceiling was completely finished: Lighting and fire suppression installations were completed and ceiling painted. This included the designing and painting of the chandeliers medallion on the ceiling around the point where the chandelier is hung from. The restored chandelier was also installed and lit up for the first time since 1959. Shortly after that, the large temporary work platform was removed. This platform was in place for about 22 months and allowed crews to work on the restoration of the ceiling froma stable and flat floor only 12 feet below the ceiling. After the removal of the work platform, crews turned their focus to framing. The large, curved walls that transition from the exterior walls of the theater into the stage proscenium were framed; which included arched entryways onto stairs leading up the stage, and large alcoves that will house the main speakers of the theaters sound system. There was additional framing in the basement under the stage, and in the lobby. In the bathreeoms, the remaining plumbing work was completed and passed their pressure tests. Out front, the ceilings of the entryway and canopy were insulated and installed. The false ceiling was installed above the stage. this included the installation of 15 custom designed/built trusses to spanning over the stage, and two massive ledger board attached to the walls that the trusses sat on. Then decking was installed over the top of the trusses to enclose the celing. Additional fire suppression plumbing was then suspended fromt he ceiling. The Board has suspended restoration efforts until more fund can be raised.

Operating model

Revenue model
Donor-supported. 85% of the money available for current operations came from contributions and gifts.
Distribution model
No current program activity. The filing reports no program spending for the current year.

The verdict

MIXED - The filed numbers largely add up and most voting board members are independent. A relatively small share of available resources goes toward mission work and a relatively small share of total spending goes to programs.

Rating breakdown

  • Financial Efficiency: 1
  • Transparency & Controls: 100
  • Accountability: 70
  • Sustainability: 43
  • Growth: 20

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 0%; rating input score 0
  • Program expense ratio: 0%; rating input score 0
  • Fundraising efficiency: $0.56 raised per $1 spent on fundraising; rating input score 12; 12th percentile among comparable filings

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 63rd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Yes; rating input score 100
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 64th percentile among comparable filings
  • Governance controls: 2 of 7 controls in place; rating input score 29
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Fail
    • Document-retention policy: Fail
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Fail
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Missing
    • Independent financial-statement audit: Fail

Sustainability

  • Operating margin: -120.8%; rating input score 15; 15th percentile among comparable filings
  • Total-asset coverage ratio: 52.15; rating input score 93; 93rd percentile among comparable filings
  • Liabilities to assets ratio: 0.11; rating input score 14; 14th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 58; 58th percentile among comparable filings

Growth

  • Program expense growth: Limited
  • Revenue growth: -6% per year; rating input score 0; 38th percentile among comparable filings
  • Asset growth: 11.9% per year; rating input score 100; 80th percentile among comparable filings

Details

  • Where the money goes: 0% of revenue deployed · 0% of spending went to programs
  • Governance: 8 of 8 board members independent · 2 of 7 filing controls reported
  • Programs: 3 filed program accomplishments
  • Leadership: top reported pay $0 · 7 people listed
  • Consistency: 19 of 19 current checks pass
  • Schedules: 4 filed schedules · includes major donors
  • Filing history: 8 filing years from 2018 to 2025
  • Contacts: How to reach this organization
  • Money network: 1 filed money-flow record
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Financial Efficiency: Mission deployment rate scored 0/100.
  • High — Financial Efficiency: Program expense ratio scored 0/100.
  • High — Accountability: Governance controls: 4 of 6 not reported.
  • High — Financial Efficiency: Fundraising efficiency scored 12/100.
  • High — Growth: Revenue growth scored 0/100.
  • High — Sustainability: Operating margin scored 15/100.
  • High — Sustainability: Liabilities to assets ratio scored 14/100.
  • Review — Sustainability: Officer compensation ratio scored 58/100.