OPEN CIRCLE THEATRE INC: Form 990EZ, tax year 2024
View the entire original 990 at ProPublica ↗
- Organization
- OPEN CIRCLE THEATRE INC (EIN 20-0978640)
- Tax period
- 2024-01-01 to 2024-12-31
- Filed
- 2025-11-17
- IRS object ID
- 202543219349204264
- Schema version
- 2024v5.2
- Source
- Download XML · Original 990 at ProPublica
Every field in the e-filed return. Faint text is the IRS element name, for citing.
Return header ReturnHeader
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return | 2025-11-17T12:14:43-06:00 | ReturnTs |
| Tax Period End | 2024-12-31 | TaxPeriodEndDt |
Preparer Firm PreparerFirmGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Firm EIN | 521231901 | PreparerFirmEIN |
Preparer Firm Name PreparerFirmName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | GORFINE SCHILLER & GARDYN PA | BusinessNameLine1Txt |
Preparer US Address PreparerUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 10045 RED RUN BLVD SUITE 250 | AddressLine1Txt |
| City | OWINGS MILLS | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 21117 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Return Type | 990EZ | ReturnTypeCd |
| Tax Period Begin | 2024-01-01 | TaxPeriodBeginDt |
Filer Filer
| Field | Value | IRS element (for citing) |
|---|---|---|
| EIN | 200978640 | EIN |
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | OPEN CIRCLE THEATRE INC | BusinessNameLine1Txt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Control | OPEN | BusinessNameControlTxt |
| Phone | 2406838934 | PhoneNum |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 KING FARM BLVDUNIT 102 | AddressLine1Txt |
| City | ROCKVILLE | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20850 | ZIPCd |
Business Officer BusinessOfficerGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SUZANNE RICHARD | PersonNm |
| Person Title | ARTISTIC DIRECTOR, CHAIR | PersonTitleTxt |
| Phone | 2406838934 | PhoneNum |
| Signature | 2025-11-17 | SignatureDt |
| Discuss With Paid Preparer | Yes (1) | DiscussWithPaidPreparerInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| IRS Responsible Prty Info Curr | 0 | IRSResponsiblePrtyInfoCurrInd |
Preparer Person PreparerPersonGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Preparer Person | SCOTT D RODGVILLE CPA | PreparerPersonNm |
| PTIN | P00365285 | PTIN |
| Phone | 4103565900 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Tax | 2024 | TaxYr |
| Build TS | 2025-03-06 01:10:19Z | BuildTS |
Form 990-EZ IRS990EZ
| Field | Value | IRS element (for citing) |
|---|---|---|
| Method Of Accounting Cash | Yes (X) | MethodOfAccountingCashInd |
| Website Address | WWW.OPENCIRCLETHEATRE.ORG | WebsiteAddressTxt |
| Organization501c3 | Yes (X) | Organization501c3Ind |
| Type Of Organization Corp | Yes (X) | TypeOfOrganizationCorpInd |
| Gross Receipts | $177,550 | GrossReceiptsAmt |
| Info In Schedule O Part I | Yes (X) | InfoInScheduleOPartIInd |
| Contributions Gifts Grants Etc | $165,848 | ContributionsGiftsGrantsEtcAmt |
| Program Service Revenue | $11,700 | ProgramServiceRevenueAmt |
| Other Revenue Total | $2 | OtherRevenueTotalAmt |
| Total Revenue | $177,550 | TotalRevenueAmt |
| Salaries Other Comp Empl Bnft | $32,102 | SalariesOtherCompEmplBnftAmt |
| Fees And Other Pymt To Ind Cntrct | $45,020 | FeesAndOtherPymtToIndCntrctAmt |
| Other Expenses Total | $30,179 | OtherExpensesTotalAmt |
| Total Expenses | $107,301 | TotalExpensesAmt |
| Excess Or Deficit For Year | $70,249 | ExcessOrDeficitForYearAmt |
| Net Assets Or Fund Balances BOY | $33,261 | NetAssetsOrFundBalancesBOYAmt |
| Other Changes In Net Assets | -$84 | OtherChangesInNetAssetsAmt |
| Net Assets Or Fund Balances EOY | $103,426 | NetAssetsOrFundBalancesEOYAmt |
| Info In Schedule O Part II | Yes (X) | InfoInScheduleOPartIIInd |
Cash Savings And Investments CashSavingsAndInvestmentsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,827 | BOYAmt |
| EOY | $104,229 | EOYAmt |
Other Assets Total Detail OtherAssetsTotalDetail
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $0 | BOYAmt |
| EOY | $500 | EOYAmt |
Form990 Total Assets Form990TotalAssetsGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $34,827 | BOYAmt |
| EOY | $104,729 | EOYAmt |
Sum Of Total Liabilities SumOfTotalLiabilitiesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $1,566 | BOYAmt |
| EOY | $1,303 | EOYAmt |
Net Assets Or Fund Balances NetAssetsOrFundBalancesGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| BOY | $33,261 | BOYAmt |
| EOY | $103,426 | EOYAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part III | Yes (X) | InfoInScheduleOPartIIIInd |
| Primary Exempt Purpose | THE PURPOSE OF OPEN THEATRE,INC (OCT) IS TO BE A PLACE WHERE ARTISTS WITH AND WITHOUT DISABILITIES CAN BE MENTORED, RECEIVE TRAINING, AND REACH THEIR PROFESSIONAL POTENTIAL IN THEATER ARTS. OCT INVOLVES ARTISTS WITH DISABILITIES IN ALL ASPECTS OF THE ORGANIZATION - PROGRAMMATIC, PRODUCTION, ADMINISTRATIVE AND MANAGEMENT. OCT GOAL IS TO UTILIZE THE CONSIDERABLE TALENTS OF THESE ARTISTS TO CREATE PROFESSIONAL THEATRICAL PRODUCTIONS, AND SERVE AS A VITAL RESOURCE TO EXPAND THE CULTURAL AND VOCATIONAL OPPORTUNITIES FOR RESIDENTS OF THE WASHINGTON, DC COMMUNITY, WITH PARTICULAR ATTENTION TO PEOPLE WITH DISABILITIES.ANOTHER GOAL OF THE OCT IS TO PROVIDE ACCOMMODATIONS FOR PATRONS WITH DISABILITIES TO FULLY EXPERIENCE THE BREADTH OF ITS ARTISTIC WORK. | PrimaryExemptPurposeTxt |
Program Srvc Accomplishment ProgramSrvcAccomplishmentGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Description Program Srvc Accom | THEATRICAL PRODUCTIONS AND PERFOMANCES. | DescriptionProgramSrvcAccomTxt |
| Grants And Allocations | $0 | GrantsAndAllocationsAmt |
| Program Service Expenses | $107,301 | ProgramServiceExpensesAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Program Service Expenses | $107,301 | TotalProgramServiceExpensesAmt |
| Info In Schedule O Part IV | Yes (X) | InfoInScheduleOPartIVInd |
Officer Director Trustee Empl OfficerDirectorTrusteeEmplGrp (12 entries)
| TitleTitleTxt | Average Hrs Per Wk Devoted To PosAverageHrsPerWkDevotedToPosRt | CompensationCompensationAmt | Employee Benefit ProgramEmployeeBenefitProgramAmt | Expense Account Other AllwncExpenseAccountOtherAllwncAmt |
|---|---|---|---|---|
| ELVER ARIZA-SILVA | ||||
| DIRECTOR | 0.50 | $0 | $0 | $0 |
| ALEXANDER FITZGERALD | ||||
| DIRECTOR | 0.50 | $0 | $0 | $0 |
| ABIOLA HAROUN | ||||
| DIRECTOR | 0.50 | $0 | $0 | $0 |
| MICHAEL KYRIOGLOU | ||||
| DIRECTOR | 0.50 | $0 | $0 | $0 |
| MARIANNE MEADOWS | ||||
| DIRECTOR | 0.50 | $0 | $0 | $0 |
| JEAN-PAUL RICHARD | ||||
| DIRECTOR | 0.50 | $0 | $0 | $0 |
| MARIA WEINRICH | ||||
| DIRECTOR | 0.50 | $0 | $0 | $0 |
| SABRINA ZANELLO JACKSON | ||||
| DIRECTOR | 0.50 | $0 | $0 | $0 |
| KATE KILBANE | ||||
| PRESIDENT | 3.00 | $0 | $0 | $0 |
| SERGE DELPIERRE | ||||
| VICE PRESIDENT | 3.00 | $0 | $0 | $0 |
| RANI DEIGHE CROWE CROWE | ||||
| SECRETARY | 2.00 | $0 | $0 | $0 |
| ARIANNA ROSS | ||||
| TREASURER | 3.00 | $0 | $0 | $0 |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Info In Schedule O Part V | Yes (X) | InfoInScheduleOPartVInd |
| Activities Not Previously Rpt | 0 | ActivitiesNotPreviouslyRptInd |
| Chg Made To Orgnzng Doc Not Rpt | 0 | ChgMadeToOrgnzngDocNotRptInd |
| Organization Had UBI | 0 | OrganizationHadUBIInd |
| Subject To Proxy Tax | 0 | SubjectToProxyTaxInd |
| Organization Dissolved Etc | 0 | OrganizationDissolvedEtcInd |
| Direct Indirect Pltcl Expend | $0 | DirectIndirectPltclExpendAmt |
| Made Loans To From Officers | Yes (1) | MadeLoansToFromOfficersInd |
| Loans To From Officers | $1,453 | LoansToFromOfficersAmt |
| Tax Imposed Under IRC4911 | $0 | TaxImposedUnderIRC4911Amt |
| Tax Imposed Under IRC4912 | $0 | TaxImposedUnderIRC4912Amt |
| Tax Imposed Under IRC4955 | $0 | TaxImposedUnderIRC4955Amt |
| Engaged In Excess Benefit Trans | 0 | EngagedInExcessBenefitTransInd |
| Tax Imposed On Organization Mgr | $0 | TaxImposedOnOrganizationMgrAmt |
| Tax Reimbursed By Organization | $0 | TaxReimbursedByOrganizationAmt |
| Prohibited Tax Shelter Trans | 0 | ProhibitedTaxShelterTransInd |
Books In Care Of Detail BooksInCareOfDetail
Business Name BusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | THE ORGANIZATION | BusinessNameLine1Txt |
US Address USAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | 500 KING FARM BLVDUNIT 102 | AddressLine1Txt |
| City | ROCKVILLE | CityNm |
| State Abbreviation | MD | StateAbbreviationCd |
| ZIP | 20850 | ZIPCd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Phone | 2406838934 | PhoneNum |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Foreign Financial Account | 0 | ForeignFinancialAccountInd |
| Foreign Office | 0 | ForeignOfficeInd |
| Donor Advised Fnds | 0 | DonorAdvisedFndsInd |
| Operate Hospital | 0 | OperateHospitalInd |
| Tanning Services Provided | 0 | TanningServicesProvidedInd |
| Related Organization Ctrl Ent | 0 | RelatedOrganizationCtrlEntInd |
| Political Campaign Acty | 0 | PoliticalCampaignActyInd |
| Lobbying Activities | 0 | LobbyingActivitiesInd |
| School Operating | 0 | SchoolOperatingInd |
| Trnsfr Exmpt Non Chrtbl Rltd Org | 0 | TrnsfrExmptNonChrtblRltdOrgInd |
| Part VI Of Comp Of Hghst Pd Empl | NONE | PartVIOfCompOfHghstPdEmplTxt |
| Part VI Hghst Pd Cntrct Prof Srvc | NONE | PartVIHghstPdCntrctProfSrvcTxt |
| Filed Schedule A | Yes (1) | FiledScheduleAInd |
Schedule A IRS990ScheduleA
| Field | Value | IRS element (for citing) |
|---|---|---|
| Public Organization170 | Yes (X) | PublicOrganization170Ind |
Gifts Grants Contri Rcvd170 GiftsGrantsContriRcvd170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $40,283 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $27,745 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,011 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $64,648 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $165,848 | CurrentTaxYearAmt |
| Total | $302,535 | TotalAmt |
Total Calendar Year170 TotalCalendarYear170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus4 Years | $40,283 | CurrentTaxYearMinus4YearsAmt |
| Current Tax Year Minus3 Years | $27,745 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $4,011 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $64,648 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $165,848 | CurrentTaxYearAmt |
| Total | $302,535 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Substantial Contributors Tot | $123,298 | SubstantialContributorsTotAmt |
| Public Support Total170 | $179,237 | PublicSupportTotal170Amt |
Gross Investment Income170 GrossInvestmentIncome170Grp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Current Tax Year Minus3 Years | $3 | CurrentTaxYearMinus3YearsAmt |
| Current Tax Year Minus2 Years | $5 | CurrentTaxYearMinus2YearsAmt |
| Current Tax Year Minus1 Year | $28 | CurrentTaxYearMinus1YearAmt |
| Current Tax Year | $2 | CurrentTaxYearAmt |
| Total | $38 | TotalAmt |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Support | $302,573 | TotalSupportAmt |
| Gross Receipts Rltd Activities | $39,386 | GrossReceiptsRltdActivitiesAmt |
| Public Support CY170 | 0.59240 | PublicSupportCY170Pct |
| Thirty Thr Pct Suprt Tests CY170 | Yes (X) | ThirtyThrPctSuprtTestsCY170Ind |
Schedule B IRS990ScheduleB
Contributor Information ContributorInformationGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Contributor | RESTRICTED | ContributorNum |
Contributor Business Name ContributorBusinessName
| Field | Value | IRS element (for citing) |
|---|---|---|
| Business Name Line1 | RESTRICTED | BusinessNameLine1 |
Contributor US Address ContributorUSAddress
| Field | Value | IRS element (for citing) |
|---|---|---|
| Address Line1 | RESTRICTED | AddressLine1 |
| Address Line2 | RESTRICTED | AddressLine2 |
| City | RESTRICTED | City |
| State | RESTRICTED | State |
| ZIP Code | RESTRICTED | ZIPCode |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Contributions | RESTRICTED | TotalContributionsAmt |
Schedule L IRS990ScheduleL
Loans Btwn Org Interested Prsn LoansBtwnOrgInterestedPrsnGrp
| Field | Value | IRS element (for citing) |
|---|---|---|
| Person | SUZANNE RICHARD | PersonNm |
| Relationship With Org | ARTISTIC DIRECTOR, CHAIR | RelationshipWithOrgTxt |
| Loan Purpose | OPERATIONAL EXPENDITURES | LoanPurposeTxt |
| Loan To Organization | Yes (X) | LoanToOrganizationInd |
| Balance Due | $1,453 | BalanceDueAmt |
| Default | 0 | DefaultInd |
| Board Or Committee Approval | Yes (1) | BoardOrCommitteeApprovalInd |
| Written Agreement | 0 | WrittenAgreementInd |
| Field | Value | IRS element (for citing) |
|---|---|---|
| Total Balance Due | $1,453 | TotalBalanceDueAmt |
Schedule O IRS990ScheduleO
Supplemental Information Detail SupplementalInformationDetail (5 entries)
| Form And Line ReferenceFormAndLineReferenceDesc | ExplanationExplanationTxt |
|---|---|
| FORM 990-EZ, PART I, LINE 8 - OTHER REVENUE | DESCRIPTION: INTEREST INCOME. AMOUNT: 2. |
| FORM 990-EZ, PART I, LINE 16 - OTHER EXPENSES | DESCRIPTION: ADVERTISING. AMOUNT: 1,256. DESCRIPTION: OFFICE EXPENSES. AMOUNT: 15,974. DESCRIPTION: TRAVEL. AMOUNT: 3,484. DESCRIPTION: MEALS AND MEETING. AMOUNT: 321. DESCRIPTION: LABOR. AMOUNT: 6,860. DESCRIPTION: PAYROLL TAXES. AMOUNT: 2,284. TOTAL TO FORM 990-EZ, LINE 16: 30,179. |
| FORM 990-EZ, PART I, LINE 20 - OTHER CHANGES IN NET ASSETS | DESCRIPTION: PRIOR FUND BALANCE ADJUSTMENT. AMOUNT: -84. |
| FORM 990-EZ, PART II, LINE 24 - OTHER ASSETS | DESCRIPTION: PREPAID. BEG. OF YEAR AMOUNT: 0. END OF YEAR AMOUNT: 500. |
| FORM 990-EZ, PART II, LINE 26 - OTHER LIABILITIES | DESCRIPTION: ACCOUNT PAYABLE. BEG. OF YEAR AMOUNT: 113. END OF YEAR AMOUNT: 0. DESCRIPTION: DUE TO OFFICERS. BEG. OF YEAR AMOUNT: 1,453. END OF YEAR AMOUNT: 1,303. |
Transfer Prsnl Bnft Contracts Decl TransferPrsnlBnftContractsDecl
| Field | Value | IRS element (for citing) |
|---|---|---|
| Declaration | THE ORGANIZATION DID NOT, DURING THE YEAR, RECEIVE ANY FUNDS, DIRECTLY,OR INDIRECTLY, TO PAY PREMIUMS ON A PERSONAL BENEFIT CONTRACT.THE ORGANIZATION, DID NOT, DURING THE YEAR, PAY ANY PREMIUMS, DIRECTLY,OR INDIRECTLY, ON A PERSONAL BENEFIT CONTRACT. | DeclarationDesc |