Liabilities / Assets
98th percentile
Higher debt load relative to assets than 98% of similar nonprofits.
The Temple Theater for the Performing
EIN 27-1502559 • 501(c)3 • Meridian, MS
Profile
The temple theater is a rental venue for events of every genre and state production. The auditorium holds up to 1,600 people while the ballroom holds up to 500 people. Both are available for weddings, receptions, presentations, pageants, and state events, including theater groups, "stage 2 and "company of angels," both of which bring revenue to the temple in the form of stage productions. The temple hosts many plays, concerts of every musical genre, and various stage shows.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
6.32x
Liabilities / Revenue
98th percentile
Higher debt load relative to revenue than 98% of similar nonprofits.
Net Margin
23rd percentile
Higher net margin than 23% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
31st percentile
Faster asset growth than 31% of similar nonprofits.
Revenue Growth
68th percentile
Faster revenue growth than 68% of similar nonprofits.
Balance Sheet
Assets
Down$141,842
Down $38,358 (-21%) from 2023
Liabilities
Down$896,083
Down $8,335 (-0.9%) from 2023
Net Assets
Down-$754,241
Down $30,023 (-4.1%) from 2023
Revenue
Up$150,761
Up $18,837 (+14%) from 2023
Expenses
Down$180,784
Down $98,460 (-35%) from 2023
Net Income
Up-$30,023
Up $117,297 (+80%) from 2023
Trend Graphs
Filings
Most recent year
2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $141,842
- Liabilities
- $896,083
- Net assets
- -$754,241
- Revenue
- $150,761
- Expenses
- $180,784
- Net income
- -$30,023
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2024 to Dec 31, 2024
- Signed
- Aug 15, 2025
- Return Version
- 2024v5.2
- Gross Receipts
- $150,761
Mission and Program Overview
Mission
The temple theater is a rental venue for events of every genre and state production. The auditorium holds up to 1,600 people while the ballroom holds up to 500 people. Both are available for weddings, receptions, presentations, pageants, and state events, including theater groups, "stage 2 and "company of angels," both of which bring revenue to the temple in the form of stage productions. The temple hosts many plays, concerts of every musical genre, and various stage shows.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THE TEMPLE THEATER PRODUCES AND PRESENTS SHOWS THAT OFFER EDUCATION AND ENTERTAINMENT FOR THOUSANDS OF PEOPLE YEAR ROUND SHOWCASTING MISSISSIPPI'S RICH CULTURAL HERITAGE, WHICH HELPS PROMOTE AND INCREASE TOURIST TRAFFIC TO THE AREA AND IN DOING SO, ENABLES A BETTER LOCAL ECONOMY. | $0 | $0 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| ROGER SMITH | President | FT | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- The Temple Theater for the Performing
- EIN
- 27-1502559
- Phone
- 6016935353
- Address
- 2320 8TH STREET, MERIDIAN, MS 39301
Signing Officer
- Name
- Roger Smith
- Title
- President
- Phone
- 6016935353
- Signed
- 2025-08-15
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Rea Shaw Giffin & Stuart Llp
- Address
- 2415 9th St, Meridian, MS 39301
- Preparer
- O K Evans
- Phone
- 6016932841
Supplemental Narrative
Additional Explanations
Form 990-EZ, Part I, Line 14
“Description: Depreciation. Amount: 37,673. Description: Other Expenses. Amount: 50,269. Total to Form 990-EZ, line 14: 87,942.”
Form 990-EZ, Part I, Line 16 - Other Expenses
“Description: BANK FEES. Amount: 2,262. Description: EQUIPMENT PURCHASED. Amount: 5,788. Description: CONCESSIONS. Amount: 8,598. Description: CONTRACT LABOR. Amount: 21,654. Description: TAXES & LICENSES. Amount: 1,747. Description: INSURANCE. Amount: 12,427. Description: SUPPLIES. Amount: 6,808. Description: PERFORMANCES. Amount: 13,902. Description: TRAVEL. Amount: 1,507. Description: INTEREST. Amount: 8,188. Description: DUES. Amount: 22. Description: MISC.. Amount: 9,939. Total to Form 990-EZ, line 16: 92,842.”
Form 990-EZ, Part II, Line 24 - Other Assets
“Description: Other Depreciable Assets. Beg. of Year Amount: 179,049. End of Year Amount: 141,376.”
Form 990-EZ, Part II, Line 26 - Other Liabilities
“Description: LOANS FROM OFFICERS, DIRECTORS, ETC.. Beg. of Year Amount: 545,888. End of Year Amount: 547,173. Description: MORTGAGES AND OTHER NOTES PAYABLE. Beg. of Year Amount: 358,530. End of Year Amount: 348,910.”
Raw XML Appendix148 raw XML fields
This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | 0 |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | ROGER SMITH |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 6016935353 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 2320 8TH STREET |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | MERIDIAN |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MS |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 39301 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 1151 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 466 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | 0 |
| IRS990EZ/DirectIndirectPltclExpendAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | 0 |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | 0 |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | -30023 |
| IRS990EZ/FiledScheduleAInd | 0 | 1 |
| IRS990EZ/ForeignFinancialAccountInd | 0 | 0 |
| IRS990EZ/ForeignOfficeInd | 0 | 0 |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 180200 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 141842 |
| IRS990EZ/GrossReceiptsAmt | 0 | 150761 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartVInd | 0 | X |
| IRS990EZ/LobbyingActivitiesInd | 0 | 0 |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | 0 |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | -724218 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | -754241 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | -724218 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | -754241 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 87942 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/EmployeeBenefitProgramAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/ExpenseAccountOtherAllwncAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | ROGER SMITH |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | PRESIDENT |
| IRS990EZ/OperateHospitalInd | 0 | 0 |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | 0 |
| IRS990EZ/OrganizationHadUBIInd | 0 | 0 |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 179049 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 141376 |
| IRS990EZ/OtherChangesInNetAssetsAmt | 0 | 0 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 92842 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | 0 |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE TEMPLE THEATER IS A RENTAL VENUE FOR EVENTS OF EVERY GENRE AND STATE PRODUCTION. THE AUDITORIUM HOLDS UP TO 1,600 PEOPLE WHILE THE BALLROOM HOLDS UP TO 500 PEOPLE. BOTH ARE AVAILABLE FOR WEDDINGS, RECEPTIONS, PRESENTATIONS, PAGEANTS, AND STATE EVENTS, INCLUDING THEATER GROUPS, "STAGE 2 AND "COMPANY OF ANGELS," BOTH OF WHICH BRING REVENUE TO THE TEMPLE IN THE FORM OF STAGE PRODUCTIONS. THE TEMPLE HOSTS MANY PLAYS, CONCERTS OF EVERY MUSICAL GENRE, AND VARIOUS STAGE SHOWS. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 150761 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE TEMPLE THEATER PRODUCES AND PRESENTS SHOWS THAT OFFER EDUCATION AND ENTERTAINMENT FOR THOUSANDS OF PEOPLE YEAR ROUND SHOWCASTING MISSISSIPPI'S RICH CULTURAL HERITAGE, WHICH HELPS PROMOTE AND INCREASE TOURIST TRAFFIC TO THE AREA AND IN DOING SO, ENABLES A BETTER LOCAL ECONOMY. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 0 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | 0 |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | 0 |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | MS |
| IRS990EZ/SubjectToProxyTaxInd | 0 | 0 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 904418 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 896083 |
| IRS990EZ/TanningServicesProvidedInd | 0 | 0 |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 180784 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 0 |
| IRS990EZ/TotalRevenueAmt | 0 | 150761 |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | 0 |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.MERIDIANTEMPLETHEATER.COM |
| IRS990ScheduleA/AmountsRcvdDsqlfyPersonGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 323 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 16 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 10 |
| IRS990ScheduleA/GrossInvestmentIncome509Grp/TotalAmt | 0 | 349 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 150761 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 131924 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus2YearsAmt | 0 | 188179 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus3YearsAmt | 0 | 186173 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus4YearsAmt | 0 | 145761 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 802798 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus2YearsAmt | 0 | 323 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus3YearsAmt | 0 | 16 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/CurrentTaxYearMinus4YearsAmt | 0 | 10 |
| IRS990ScheduleA/InvestmentIncomeAndUBTIGrp/TotalAmt | 0 | 349 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00040 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 0.99960 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 802798 |
| IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/SubstantialContributorsAmtGrp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 150761 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 131924 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt | 0 | 188179 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt | 0 | 186173 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt | 0 | 145761 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 802798 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 150761 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 131924 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt | 0 | 188502 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt | 0 | 186189 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt | 0 | 145771 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 803147 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Description: Depreciation. Amount: 37,673. Description: Other Expenses. Amount: 50,269. Total to Form 990-EZ, line 14: 87,942. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | Description: BANK FEES. Amount: 2,262. Description: EQUIPMENT PURCHASED. Amount: 5,788. Description: CONCESSIONS. Amount: 8,598. Description: CONTRACT LABOR. Amount: 21,654. Description: TAXES & LICENSES. Amount: 1,747. Description: INSURANCE. Amount: 12,427. Description: SUPPLIES. Amount: 6,808. Description: PERFORMANCES. Amount: 13,902. Description: TRAVEL. Amount: 1,507. Description: INTEREST. Amount: 8,188. Description: DUES. Amount: 22. Description: MISC.. Amount: 9,939. Total to Form 990-EZ, line 16: 92,842. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Description: Other Depreciable Assets. Beg. of Year Amount: 179,049. End of Year Amount: 141,376. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Description: LOANS FROM OFFICERS, DIRECTORS, ETC.. Beg. of Year Amount: 545,888. End of Year Amount: 547,173. Description: MORTGAGES AND OTHER NOTES PAYABLE. Beg. of Year Amount: 358,530. End of Year Amount: 348,910. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Form 990-EZ, Part I, Line 14 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Form 990-EZ, Part I, Line 16 - Other Expenses |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Form 990-EZ, Part II, Line 24 - Other Assets |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Form 990-EZ, Part II, Line 26 - Other Liabilities |
| TransferPrsnlBnftContractsDecl/DeclarationDesc | 0 | 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. |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | 1 |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | ROGER SMITH |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | PRESIDENT |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 6016935353 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2025-08-15 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | THE TEMPLE THEATER FOR THE PERFORMING |
| ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt | 0 | ARTS |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | TEMP |
| ReturnHeader/Filer/EIN | 0 | 271502559 |
| ReturnHeader/Filer/PhoneNum | 0 | 6016935353 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 2320 8TH STREET |
| ReturnHeader/Filer/USAddress/CityNm | 0 | MERIDIAN |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MS |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 39301 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | 1 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 640295411 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | REA SHAW GIFFIN & STUART LLP |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 2415 9th St |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | Meridian |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 39301 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 6016932841 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2025-07-07 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | O K Evans |
| ReturnHeader/ReturnTs | 0 | 2025-08-20T15:13:38-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2024-12-31 |
| ReturnHeader/TaxYr | 0 | 2024 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.