Community Theatre Foundation on IRS List of Revoked Non-Profits

The Community Theatre Foundation Inc. appears on a list, released Thursday by the IRS, of non-profits that had their tax-exempt status revoked for failing to file an annual "information return of notice" with the IRS for three consecutive years.

The IRS' release of about 3,330 non-profits in Connecticut, and about 62 in Fairfield, that had their tax-exempt status revoked comes about 11 months after Leo Redgate III, founder of the Community Theatre Foundation Inc., said he had no knowledge that the foundation had its tax-exempt status revoked. The revocation took place on May 15, 2010, according to the "Automatic Revocation of Exemption" list released Thursday by the IRS.

The Community Theatre Foundation's revocation took place about a month before Redgate issued a public appeal for funds to keep the landmark movie theatre open, according to the list released Thursday and the date of Redgate's appeal.

The Community Theatre Foundation's name was recently changed to "Community Film Institute" and the website for the Community Film Institute identified it as a non-profit Thursday afternoon. But an IRS spokeswoman said Thursday that she could not find Community Film Institute on a list of non-profits and suggested that officials with the Community Film Institute provide a "letter of determination" or tax ID number to potential donors so they can verify its self identification as a non-profit. The spokewoman referred further inquiries to "Publication 78" on the IRS' website, www.irs.gov, which lists non-profits.

Publication 78 does not include the Community Film Institute. However, Publication 78 does list the Community Theatre Foundation as a non-profit. Another IRS spokeswoman said the "Automatic Revocation of Exemption List" released Thursday was the IRS' official list and that potential donors should go by the "Automatic Revocation of Exemption List" in determining if a non-profit has or has lost its tax-exempt status.

Redgate did not return a phone call several weeks ago to discuss the future of the Fairfield Community Theatre. He did not return a call to his cell phone Thursday afternoon.

The IRS appears to be somewhat slow in updating its records. Spokesmen said in late July that the Community Theatre Foundation, Inc. was still identified as tax-exempt, though they said 990 tax returns, which have to be filed by non-profits, for 2007, 2008 and 2009 from the Community Theatre Foundation were not available to them. Redgate at the time e-mailed Fairfield Patch with a return from 2007, which stated that the foundation lost $57,141 in 2007 (revenues of $301,470 vs. expenses of $358,611.)

The Community Theatre Foundation isn't the only non-profit in Fairfield that appears on the IRS list of non-profits that had their federal tax exemption revoked.

Another that appears is identified as "Fairfield Police Benefit" with an address of 100 Reef Road, Fairfield, CT, which is the address of the Fairfield Police Department. The IRS list says the tax exemption for Fairfield Police Benefit was revoked May 15, 2010.

A spokesman for the Fairfield Police said they hadn't heard of such an organization and needed to investigate the matter before commenting.

Just because a non-profit is listed as having its tax exemption revoked does not mean they were actively soliciting or collecting money. But it does mean they can no longer solicit money as a non-profit.

Others on the IRS list released Thursday include:

* The Fifth Wheel Club of Fairfield, P.O. Box 320581, Fairfield, CT. Revoked Oct. 15, 2010.

* International Media Family Inc., P.O. Box 293, Southport, CT. Revoked May 15, 2010.

* Connecticut Manufacturers Council, 210 Eliot St., Fairfield, CT. Revoked May 15, 2010.

* Dr. B L Smykowski Scholarship Fund Samor PC, 2425 Post Road, Southport, CT. Revoked March 15, 2010.

* How Associates Inc., P.O. Box 512, Southport, CT. Revoked Oct. 15, 2010.

* Joseph Byrne Educational Foundation, 742 Kings Highway West, Southport, CT. Revoked May 15, 2010.

* Fairfield 2000 Homes Corporation, 163 Daybreak Lane, Southport, CT. Revoked May 15, 2010.

* Lithuanian Alliance of America, 3530 Black Rock Turnpike, Fairfield, CT. Revoked May 15, 2010.

* Fairfield County Christian Singles, P.O. Box 1602, Fairfield, CT. Revoked May 15, 2010.

* Bridgeport PAL Cadets Alumni, 424 Tahmore Drive, Fairfield, CT. Revoked May 15, 2010.

* Riverfield Improvement Society, 64 Adams Road, Fairfield, CT. Revoked May 15, 2010.

* Life Resources, Inc., P.O. Box 919, Fairfield, CT. Revoked May 15, 2010.

* Blue Knights Motorcycle Club, 36 Chestnut St., Fairfield, CT. Revoked May 15, 2010.

* Larry Adelman Memorial Foundation, 2452 Black Rock Turnpike, Suite 2, Fairfield, CT. Revoked May 15, 2010.

* Humanities Touring Group Inc., 5151 Park Ave., Fairfield, CT. Revoked May 15, 2010.

* Fairfield-New Haven County Fire, 1073 North Benson Road, Fairfield, CT. Revoked May 15, 2010.

* Omicron Delta Epsilon International Honor Society in Economics Inc., Department of Economics, 1073 North Benson Road, Fairfield, CT. Revoked May 15, 2010.

* Fairfield JR Football Program Inc., 188 Rock Major Road, Fairfield, CT. Revoked Aug. 15, 2010.

* First Hit Inc., 2452 Black Rock Turnpike, Suite 2, Fairfield, CT. Revoked May 15, 2010.

* McManus-Enright Forgiveness For, 1552 Post Road, Fairfield, CT. Revoked May 15, 2010. (Editor's note: Name appears to be incomplete on IRS list.)

* Connecticut Tougaloo Alumni, 1033 Black Rock Turnpike, Fairfield, CT. Revoked May 15, 2010.

* Fairfield Fish Inc., 166 Colonial Drive, Fairfield, CT. Revoked May 15, 2010.

* George Jenkinson Sports Foundation, 24 Old South Road, Southport, CT. Revoked May 15, 2010.

* Quan-Tise Mission House of Prayer, 431 South Benson Road, Fairfield, CT. Revoked May 15, 2010.

* Quidditch Foundation Inc., 225 Winton Road, Fairfield, CT. Revoked May 15, 2010.

* Community Theatre Foundation Inc., 111 Beach Road, Fairfield, CT. Revoked May 15, 2010.

* Lake Hills Association Inc., P.O. Box 1101, Fairfield, CT. Revoked June 15, 2010.

* Pequot Fish & Game Club, 317 Pequot Ave., Southport, CT. Revoked May 15, 2010.

* CO Jelliff Corp Employees Assoc, 874 High St., Fairfield, CT. Revoked May 15, 2010.

* Independent Order of Odd Fellows, 38 Monitor Lodge, 783 Burroughs Road, Fairfield, CT. Revoked May 15, 2010.

* Swedish Welfare Association, 1351 South Pine Creek Road, Fairfield, CT. Revoked May 15, 2010.

* Sandra Salvo Silverman The Reading, P.O. Box 427, Fairfield, CT. Revoked May 15, 2010. (Editor's note: Name appears to be incomplete on IRS list.)

* Rolock Employees Charities, P.O. Box 320899, Fairfield, CT. Revoked May 15, 2010.

* Mutual Assurance Company, P.O. Box 936, Southport, CT. Revoked May 15, 2010.

* Veterans of World War I of The USA, 1383 Mill Plain Road, Fairfield, CT. Revoked May 15, 2010.

* National Secretaries Association, 152 Brooklawn Terrace, Fairfield, CT. Revoked Oct. 15, 2010.

* Salmagundi Inc., 125 Melville Drive, Fairfield, CT. Revoked May 15, 2010.

* The Southern New England, 2325 Burr St., Fairfield, CT. Revoked May 15, 2010.

* Flotilla 77 Inc., 4 South Benson Road, Fairfield, CT. Revoked May 15, 2010.

* Fairfield Westchester Business, 1185 Congress St., Fairfield, CT. Revoked May 15, 2010.

* Jewish Home Cemetery Association, 175 Jefferson St., Fairfield, CT. Revoked May 15, 2010.

* The Connecticut TMJ Association, 248 Birch Road, Fairfield, CT. Revoked May 15, 2010.

* 3030 Park Nursing Resources Inc., 118 Jefferson St., Fairfield, CT. Revoked May 15, 2010.

* Bizmac Westport Inc., 266 Lalley Boulevard, Fairfield, CT. Revoked May 15, 2010.

* American Restoration Resources Inc., 425 Kings Highway East, Fairfield, CT. Revoked May 15, 2010.

* Maritime Archaeology Research, 1375 Kings Highway East, Fairfield, CT. Revoked May 15, 2010.

* Companions for Life, 104 Eastfield Drive, Fairfield, CT. Revoked May 15, 2010.

* Law School Foundation Inc., 450 Center St., Apt. 5, Southport, CT. Revoked May 15, 2010.

* Circle K International Inc., 1073 North Benson Road, Box BB, Fairfield, CT. Revoked May 15, 2010.

* John and Mildred Wright Foundation, 345 Governor's Lane, Fairfield, CT. Revoked May 15, 2010.

* John M. Brannelly Memorial, 1619 Post Road, Fairfield, CT. Revoked May 15, 2010.

* Fairfield Cemetery Assoc, 693 Fairfield Beach Road, Fairfield, CT. Revoked May 15, 2010.

* Connecticut Coalition for Children, P.O. Box 1013, Southport, CT. Revoked Sept. 15, 2010.

* Connecticut Regional Emergency, P.O. Box 1063, Fairfield, CT. Revoked May 15, 2010.

* Boon Family Foundation Incorporated, 76 Lewis Drive, Fairfield, CT. Revoked May 15, 2010.

* Fairfield County Diving Association, P.O. Box 3005, Fairfield, CT. Revoked May 15, 2010.

* National Alliance of Teenagers Inc., 383 Joan Drive, Fairfield, CT. Revoked Oct. 15, 2010.

* Port Elco Club Inc., P.O. Box 339, Southport, CT. Revoked May 15, 2010.

* Polish Heritage Society Inc., P.O. Box 320247, Fairfield, CT. Revoked Oct. 15, 2010.

* Connecticut State Association Of, 35 Kings Highway East, Room 100, Fairfield, CT. Revoked May 15, 2010. (Editor's note: Name is incomplete on IRS list.)