Skip to content
ProPublica Donate

Casino Star Theatre Foundation

Organization summary

Type of Nonprofit

Designated as a Organizations for any of the following purposes: religious, educational, charitable, scientific, literary, testing for public safety, fostering national or international amateur sports competition (as long as it doesn't provide athletic facilities or equipment), or the prevention of cruelty to children or animals.

Category: Arts, Culture and Humanities / Historical Societies, Related Historical Activities (NTEE)

Donations to this organization are tax deductible.

Details

According to its June 2024 tax filing, this nonprofit:

Reported conflict of interest transactions
Organizations must report loans, grants or business transactions with interested parties, which may include key employees and officers, their family members and any businesses in which they hold a controlling interest. These transactions must be reported on Schedule L.

Summary charts: organization finances over time

Revenue
$287k (2024)

Expenses
$242k (2024)

Total Assets
$888k (2024)

Total Liabilities
$388k (2024)

Source: Form 990 tax filings from 2011 to 2024

Tax Filings by Year

Form 990 is an information return that most organizations claiming federal tax-exempt status must file yearly with the IRS. Nonprofit Explorer has IRS digitized Form 990 data for filings processed in 2012 and later. If this organization filed an amended return, it may not be reflected below. Duplicate download links may indicate a resubmission or amendment to this organization's original return. Form 990 data is from the IRS.

Fiscal Year Ending June
2024

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$287,388
Expenses
$241,962
Net Income
$45,426
Net Assets
$500,711
Notable Sources of Revenue Percent of Total Revenue
Contributions $127,129
44.2%
Program Services $160,212
55.7%
Investment Income $47
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $37,224
15.4%
Assets/Debt
Total Assets $888,272
Total Liabilities $387,561
Net Assets $500,711
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Melissa Ghandour (Programming Director) $2,950 $0 $0
Lori Nay (Executive Director) $0 $0 $0
Kirk Rasmussen (Chairman) $0 $0 $0
Connie Kiesel (Secretary) $0 $0 $0
Roland Christensen (Board Member) $0 $0 $0
Debra Greener (Board Member) $0 $0 $0
Valene King (Board Member) $0 $0 $0

Document Links

Fiscal Year Ending June
2023

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$245,564
Expenses
$237,336
Net Income
$8,228
Net Assets
$459,315
Notable Sources of Revenue Percent of Total Revenue
Contributions $107,833
43.9%
Program Services $137,585
56.0%
Investment Income $146
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $9,000
3.8%
Professional Fundraising Fees $0
Other Salaries and Wages $36,866
15.5%
Assets/Debt
Total Assets $859,921
Total Liabilities $400,606
Net Assets $459,315
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Lori Nay (Executive Director) $6,000 $0 $0
Melissa Ghandour (Programming Director) $3,000 $0 $0
Kirk Rasmussen (Chariman) $0 $0 $0
Connie Kiesel (Secretary) $0 $0 $0
Roland Christensen (Board Member) $0 $0 $0
Debra Greener (Board Member) $0 $0 $0
Valene King (Board Member) $0 $0 $0

Document Links

Fiscal Year Ending June
2022

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$341,954
Expenses
$243,693
Net Income
$98,261
Net Assets
$457,537
Notable Sources of Revenue Percent of Total Revenue
Contributions $201,044
58.8%
Program Services $140,473
41.1%
Investment Income $437
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $200
0.1%
Professional Fundraising Fees $0
Other Salaries and Wages $48,406
19.9%
Assets/Debt
Total Assets $703,967
Total Liabilities $246,430
Net Assets $457,537
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Melissa Ghandour (Programming) $200 $0 $0
Kirk Rasmussen (Chairman) $0 $0 $0
Connie Kiesel (Secretary) $0 $0 $0
Scott Andersen (Board Member) $0 $0 $0
Roland Christensen (Board Member) $0 $0 $0
Debra Greener (Board Member) $0 $0 $0
Valene King (Board Member) $0 $0 $0
Lori Nay (Executive Di) $0 $0 $0

Document Links

Fiscal Year Ending June
2021

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$176,428
Expenses
$200,332
Net Income
-$23,904
Net Assets
$357,402
Notable Sources of Revenue Percent of Total Revenue
Contributions $116,127
65.8%
Program Services $58,306
33.0%
Investment Income $1,995
1.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $3,000
1.5%
Professional Fundraising Fees $0
Other Salaries and Wages $34,586
17.3%
Assets/Debt
Total Assets $670,381
Total Liabilities $312,979
Net Assets $357,402
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Lori Nay (Executive Di) $3,000 $0 $0
Kirk Rasmussen (Chairman) $0 $0 $0
Connie Kiesel (Secretary) $0 $0 $0
Scott Andersen (Board Member) $0 $0 $0
Roland Christensen (Board Member) $0 $0 $0
Debra Greener (Board Member) $0 $0 $0
Valene King (Board Member) $0 $0 $0
Melissa Ghandour (Programming) $0 $0 $0

Document Links

Fiscal Year Ending June
2020

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$202,955
Expenses
$159,648
Net Income
$43,307
Net Assets
$374,765
Notable Sources of Revenue Percent of Total Revenue
Contributions $99,637
49.1%
Program Services $101,166
49.8%
Investment Income $2,152
1.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $27,923
17.5%
Assets/Debt
Total Assets $718,782
Total Liabilities $344,017
Net Assets $374,765
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Kirk Rasmussen (Chairman) $0 $0 $0
Connie Kiesel (Secretary) $0 $0 $0
Scott Andersen (Board Member) $0 $0 $0
Laura Barlow (Board Member) $0 $0 $0
Roland Christensen (Board Member) $0 $0 $0
Debra Greener (Board Member) $0 $0 $0
Valene King (Board Member) $0 $0 $0
Lori Nay (Managing Dir) $0 $0 $0
Diana Major Spencer (Programming) $0 $0 $0

Document Links

Fiscal Year Ending June
2019

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$221,517
Expenses
$180,018
Net Income
$41,499
Net Assets
$336,093
Notable Sources of Revenue Percent of Total Revenue
Contributions $85,672
38.7%
Program Services $133,693
60.4%
Investment Income $2,152
1.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $34,857
19.4%
Assets/Debt
Total Assets $673,731
Total Liabilities $337,638
Net Assets $336,093
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Kirk Rasmussen (Chairman) $0 $0 $0
Connie Kiesel (Secretary) $0 $0 $0
Laura Barlow (Board Member) $0 $0 $0
Roland Christensen (Board Member) $0 $0 $0
Lori Nay (Managing Dir) $0 $0 $0
Diana Major Spencer (Programming) $0 $0 $0
Debra Greener (Board Member) $0 $0 $0
Scott Andersen (Board Member) $0 $0 $0
Valene King (Board Member) $0 $0 $0

Document Links

Fiscal Year Ending June
2018

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$200,999
Expenses
$209,783
Net Income
-$8,784
Net Assets
$294,255
Notable Sources of Revenue Percent of Total Revenue
Contributions $68,798
34.2%
Program Services $129,986
64.7%
Investment Income $2,215
1.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $35,441
16.9%
Assets/Debt
Total Assets $656,120
Total Liabilities $361,865
Net Assets $294,255
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Kirk Rasmussen (Chairman) $0 $0 $0
Connie Kiesel (Secretary) $0 $0 $0
Laura Barlow (Board Member) $0 $0 $0
Roland Christensen (Board Member) $0 $0 $0
Lori Nay (Managing Dir) $0 $0 $0
Diana Major Spencer (Programming) $0 $0 $0

Document Links

Fiscal Year Ending June
2017

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$170,004
Expenses
$172,276
Net Income
-$2,272
Net Assets
$315,773
Notable Sources of Revenue Percent of Total Revenue
Contributions $36,756
21.6%
Program Services $131,248
77.2%
Investment Income $2,000
1.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $37,586
21.8%
Assets/Debt
Total Assets $681,013
Total Liabilities $365,240
Net Assets $315,773
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Kirk Rasmussen (Chair) $0 $0 $0
Connie Keisel (Secretary) $0 $0 $0
Laura Barlow (Board Member) $0 $0 $0
Roland Christensen (Board Member) $0 $0 $0
Lori Nay (Managing Dir) $0 $0 $0
Diana Major Spencer (Programming) $0 $0 $0

Document Links

Fiscal Year Ending June
2016

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$384,842
Expenses
$232,189
Net Income
$152,653
Net Assets
$327,722
Notable Sources of Revenue Percent of Total Revenue
Contributions $251,863
65.4%
Program Services $130,833
34.0%
Investment Income $2,146
0.6%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $0
Notable Expenses Percent of Total Expenses
Executive Compensation $24,000
10.3%
Professional Fundraising Fees $0
Other Salaries and Wages $37,735
16.3%
Assets/Debt
Total Assets $692,114
Total Liabilities $364,392
Net Assets $327,722
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Lori Nay (Managing Dir) $12,000 $0 $0
Diana Major Spencer (Programming) $12,000 $0 $0
Kirk Rasmussen (Chair) $0 $0 $0
Connie Keisel (Secretary) $0 $0 $0
Laura Barlow (Board Member) $0 $0 $0
Roland Christensen (Board Member) $0 $0 $0

Document Links

Fiscal Year Ending June
2015

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$211,998
Expenses
$198,703
Net Income
$13,295
Net Assets
$182,933
Notable Sources of Revenue Percent of Total Revenue
Contributions $92,203
43.5%
Program Services $117,987
55.7%
Investment Income $8
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1,800
0.8%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $32,230
16.2%
Assets/Debt
Total Assets $598,500
Total Liabilities $415,567
Net Assets $182,933
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Laura Barlow (Board Member) $0 $0 $0
Roland Christensen (Board Member) $0 $0 $0
Lori Nay (Managing Dir) $0 $0 $0
Mark Lyons (Board Member) $0 $0 $0
Connie Keisel (Board Member) $0 $0 $0
Diana Major Spencer (Programming) $0 $0 $0
Kirk Rasmussen (Chair) $0 $0 $0

Document Links

Fiscal Year Ending June
2014

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$155,347
Expenses
$151,083
Net Income
$4,264
Net Assets
$175,074
Notable Sources of Revenue Percent of Total Revenue
Contributions $47,087
30.3%
Program Services $106,436
68.5%
Investment Income $24
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1,800
1.2%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $28,874
19.1%
Assets/Debt
Total Assets $604,749
Total Liabilities $429,675
Net Assets $175,074
Other
Reported conflict of interest transactions
Compensation
Key Employees and Officers Compensation Related Other
Laura Barlow (Board Member) $0 $0 $0
Roland Christensen (Board Member) $0 $0 $0
Lori Nay (Co Director) $0 $0 $0
Mark Lyons (Board Member) $0 $0 $0
Connie Stevenson (Secretary) $0 $0 $0
Diana Major Spencer (Co Director) $0 $0 $0
Kirk Rasmussen (Chair) $0 $0 $0
Catherine Wozab (Treasurer) $0 $0 $0

Document Links

Fiscal Year Ending June
2013

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$136,043
Expenses
$131,287
Net Income
$4,756
Net Assets
$177,752
Notable Sources of Revenue Percent of Total Revenue
Contributions $43,186
31.7%
Program Services $90,855
66.8%
Investment Income $52
0.0%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1,950
1.4%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $27,930
21.3%
Assets/Debt
Total Assets $604,655
Total Liabilities $426,903
Net Assets $177,752

Document Links

Fiscal Year Ending June
2012

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$145,521
Expenses
$167,884
Net Income
-$22,363
Net Assets
$192,808
Notable Sources of Revenue Percent of Total Revenue
Contributions $34,882
24.0%
Program Services $108,632
74.7%
Investment Income $357
0.2%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1,650
1.1%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $28,837
17.2%
Assets/Debt
Total Assets $604,464
Total Liabilities $411,656
Net Assets $192,808

Document Links

Fiscal Year Ending June
2011

Extracted Financial Data

Extracted Financial Data from Form 990
Revenue
$272,172
Expenses
$144,249
Net Income
$127,923
Net Assets
$238,656
Notable Sources of Revenue Percent of Total Revenue
Contributions $173,363
63.7%
Program Services $96,771
35.6%
Investment Income $388
0.1%
Bond Proceeds $0
Royalties $0
Rental Property Income $0
Net Fundraising $0
Sales of Assets $0
Net Inventory Sales $0
Other Revenue $1,650
0.6%
Notable Expenses Percent of Total Expenses
Executive Compensation $0
Professional Fundraising Fees $0
Other Salaries and Wages $27,313
18.9%
Assets/Debt
Total Assets $649,662
Total Liabilities $411,006
Net Assets $238,656

Document Links

Fiscal Year Ending June
2010

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending June
2009

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending June
2008

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending June
2007

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending June
2006

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

Fiscal Year Ending June
2005

No Extracted Financial Data

Extracted financial data is not available for the forms filed in this tax period, but Form 990 documents are available for download.

Document Links

About This Data

What Is This Data?

Nonprofit Explorer includes summary data for nonprofit tax returns and full Form 990 documents, in both PDF and digital formats.

The summary data contains information processed by the IRS during the 2012-2019 calendar years; this generally consists of filings for the 2011-2018 fiscal years, but may include older records. This data release includes only a subset of what can be found in the full Form 990s.

In addition to the raw summary data, we link to PDFs and digital copies of full Form 990 documents wherever possible. This consists of separate releases by the IRS of Form 990 documents processed by the agency, which we update regularly.

We also link to copies of audits nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year since 2016. These audits are copied from the Federal Audit Clearinghouse.

Which Organizations Are Here?

Every organization that has been recognized as tax exempt by the IRS has to file Form 990 every year, unless they make less than $200,000 in revenue and have less than $500,000 in assets, in which case they have to file form 990-EZ. Organizations making less than $50,000 don’t have to file either form but do have to let the IRS they’re still in business via a Form 990N "e-Postcard."

Nonprofit Explorer has organizations claiming tax exemption in each of the 27 subsections of the 501(c) section of the tax code, and which have filed a Form 990, Form 990EZ or Form 990PF. Taxable trusts and private foundations that are required to file a form 990PF are also included. Small organizations filing a Form 990N "e-Postcard" are not included in this data.

Types of Nonprofits

There are 27 nonprofit designations based on the numbered subsections of section 501(c) of the tax code. See the list »

Get the Data

For those interested in acquiring the original data from the source, here’s where our data comes from:

  • Raw filing data. Includes EINs and summary financials as structured data.
  • Exempt Organization profiles. Includes organization names, addresses, etc. You can merge this with the raw filing data using EIN numbers.
  • Form 990 documents. Prior to 2017, these documents were obtained and processed by Public.Resource.org and ProPublica. Bulk PDF downloads since 2017 are available from the IRS.
  • Form 990 documents as XML files. Includes complete filing data (financial details, names of officers, tax schedules, etc.) in machine-readable format. Only available for electronically filed documents. Electronic data released prior to October 2021 is also available through Amazon Web Services.
  • Audits. PDFs of single or program-specific audits for nonprofit organizations that spent $750,000 or more in Federal grant money in a single fiscal year. Available for fiscal year 2015 and later.

API

The data powering this website is available programmatically, via an API. Read the API documentation »

See an issue with the data?

Contact Us