Nonprofit · EIN 23-7428982
WINTERSET ART CENTER
Tax-exempt · WINTERSET, IA 50273
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $123,840 | $20,974 | $102,866 | $388,191 | – | $388,191 |
| December 31, 2024 | 990 | $204,102 | $15,755 | $188,347 | $275,527 | $0 | $275,527 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $101,361
- Program service revenue
- $10,011
- Investment income
- $10,377
- Net income from fundraising events
- $2,091
Expenses
- Compensation of officers, directors and key employees
- $1,800
- Salaries, compensation and benefits (total)
- $1,800
- Professional fees and payments to contractors
- $1,935
- Occupancy
- $4,479
- Other expenses
- $12,760
- Program services (functional)
- $10,141
Balance sheet and other
- Total assets, start of year
- $275,527
- Total assets, end of year
- $388,191
- Total liabilities, end of year
- –
- Net assets, end of year
- $388,191
- Cash, savings and investments
- $310,317
- Land and buildings
- $14,988
- Gross receipts
- $125,307
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHERYL HANSEN | Director | 8 | $1,800 |
| DAVID NEGLEY | Chairman | 4 | $0 |
| VICKI JACKSON | Director | 4 | $0 |
| ETHEL LEE OSBORN-TUCKER | Secretary | 8 | $0 |
| MARK DAVIS | Director | 8 | $0 |
| JIM NELSON | Director | 4 | $0 |
| LORI BRANDT | Director | 8 | $0 |
| BRAD HANSEN | Vice Chairman | 8 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DAVID NEGLEY | Chairman Trustee or director | 4 | $0 |
| VICKI JACKSON | Director Trustee or director | 4 | $0 |
| ETHEL LEE OSBORN-TUCKER | Secretary Trustee or director | 8 | $0 |
| MARK DAVIS | Director Trustee or director | 8 | $0 |
| JIM NELSON | Director Trustee or director | 4 | $0 |
| LORI BRANDT | Director Trustee or director | 8 | $0 |
| BRAD HANSEN | Vice Chairman Trustee or director | 8 | $0 |
| CHERYL HANSEN | Director Trustee or director | 8 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 325, WINTERSET, IA 50273-0325
- In care of
- % EXECUTIVE DIRECTOR
- Mailing address (990-N for 2023)
- PO Box 325, Winterset IA 50273
- Principal officer (990-N for 2023)
- David Negley, PO Box 325, Winterset IA 50273
- Signed the 990-EZ
- DAVID NEGLEY, Chairman
- Phone
- (515) 462-4553
- Website
- wintersetartcenter.net
- Return prepared by
- Negley Tax & Consulting LLC
Mission
THE WINTERSET ART CENTER IS DEDICATED TO ART EDUCATION, TO THE HISTORY AND PRESERVATION OF LOCAL ART AND ARTISTS, AND TO THE PROMOTION OF ARTISTIC ENDEAVOR IN WINTERSET, MADISON COUNTY, AND THE STATE OF IOWA.
Program accomplishments
- ART EDUCATION AND EVENTS TO FOSTER DEVELOPMENT OF ART APPRECIATION AND EXPRESSIONExpenses $10,141
- GALLERY SPACE FOR LOCAL ARTIST AND PERMANENT COLLECTION ART EXHIBITS AND COMMUNITY SPACE
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 23-7428982
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (170(b)(1)(A)(vi))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 1963
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $388,191
- Income (IRS master file)
- $125,307
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $123,840 | $20,974 | $388,191 | XML |
| 990 | December 2024 | $204,102 | $15,755 | $275,527 | XML |
| 990-N for 2023 Officer: David Negley | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Brad Hansen | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: David Negley | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-EZ | December 2017 | – | – | – | IRS |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS.
Questions about WINTERSET ART CENTER
- What is the EIN of WINTERSET ART CENTER?
- The employer identification number (EIN) of WINTERSET ART CENTER is 23-7428982.
- Is WINTERSET ART CENTER tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1963.
- Are donations to WINTERSET ART CENTER tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WINTERSET ART CENTER file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of WINTERSET ART CENTER due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did WINTERSET ART CENTER last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of WINTERSET ART CENTER?
- The 990-N for 2023 names David Negley.
- Who are the officers and directors of WINTERSET ART CENTER?
- The 990-EZ for the year ended December 31, 2025 lists 8 people; 1 received compensation from the organization, the highest $1,800 (CHERYL HANSEN, Director).
- How much revenue does WINTERSET ART CENTER have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $123,840, expenses of $20,974 and total assets of $388,191 at year end.
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- MADISON COUNTY LIVESTOCK & FAIR ASSOCIATION EIN 42-1088535 · last filed 990 for 2025
- TURNING POINT EVALUATION EIN 47-2843383 · last filed 990 for 2024
- MADISON COUNTY ELDERLY SERVICES INC EIN 42-1334758 · last filed 990 for 2025
- MADISON COUNTY CHAMBER OF COMMERCE INC EIN 42-1097705 · last filed 990 for 2024