The Gourley's Opera House, on Second St. in Rushville, Nebraska, was built in 1914. It is a "one-part commercial block" building, and has been known as Star Theatre, as S & S Theatre, and as Plains Theatre.

It is approximately and has a false front and a tin roof. It was built by Dave Gourley, who brought electricity to Rushville. The building was one of the first in Rushville to have electricity and was used as an entertainment venue. and

It was listed on the National Register of Historic Places in 1988.

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