Skip to main content
IRS-authorized e-file provider · not the IRS

Nonprofit · EIN 26-0667298

UPSHUR YOUTH LIVESTOCK ASSOCIATION

Tax-exempt (reinstated) · BUCKHANNON, WV 26201

Financials

$112K$99K2025
Revenue Expenses · by fiscal year end
Financials of UPSHUR YOUTH LIVESTOCK ASSOCIATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$111,860$99,122$12,738$73,299$0$73,299
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$23,832
Program service revenue
$87,925
Investment income
$103
Other revenue
$0

Expenses

Grants and similar amounts paid
$0
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Accounting fees
$2,150
Program services (functional)
$94,005
Management and general (functional)
$5,117

Balance sheet and other

Total assets, start of year
$60,561
Total assets, end of year
$73,299
Total liabilities, end of year
$0
Net assets, end of year
$73,299
Net assets without donor restrictions
$73,299
Gross unrelated business income
$103
Gross receipts
$111,860
Employees
0
State of legal domicile
WV

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 for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
DARIAN CARSONPresident
Officer
1$0
AMY WHITETreasurer
Officer
5$0
TRACY PAYNESecretary
Officer
1$0
JESSICA HARVEYVice President
Officer
1$0

Address and contacts

Address (IRS master file)
91 WEST MAIN STREET STE D, BUCKHANNON, WV 26201-0097
In care of
% AMY WHITE
Principal officer (990 for 2025)
Amy White, 91 West Main Street, Buckhannon, WV 26201
Signed the 990
AMY WHITE, Treasurer
Return prepared by
Be a Friend Tax Service

Mission

Educate Youth of Upshur Co WV in production of livestock and other agriculture products and a means of collectively engaging in activities of receiving, assembling, grading, and marketing livestock and other agriculture products.

990 for the year ended December 31, 2025

Program accomplishments

  • Educate youth of Upshur County WV in production of livestock and other agriculture products
    Expenses $99,122 · revenue $111,860

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025Check at the IRS
2023December 31, 2023May 15, 2024Check at the IRS

File the 2026 990-EZ for UPSHUR YOUTH LIVESTOCK ASSOCIATION

Due May 17, 2027 · e-filed with the IRS by 990.tax, an IRS-authorized e-file provider

IRS record

EIN
26-0667298
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
2025
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$73,299
Income (IRS master file)
$111,860

Revocation and reinstatement

Exemption revoked
May 15, 2024
Posted by the IRS
August 12, 2024
Reinstated
Effective July 15, 2025

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$111,860$99,122$73,299XML
990December 2020–––IRS
990December 2018–––IRS

990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 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 (search EIN 26-0667298).

Questions about UPSHUR YOUTH LIVESTOCK ASSOCIATION

What is the EIN of UPSHUR YOUTH LIVESTOCK ASSOCIATION?
The employer identification number (EIN) of UPSHUR YOUTH LIVESTOCK ASSOCIATION is 26-0667298.
Is UPSHUR YOUTH LIVESTOCK ASSOCIATION tax-exempt?
Yes. The IRS revoked its exemption on May 15, 2024 and reinstated it effective July 15, 2025.
Are donations to UPSHUR YOUTH LIVESTOCK ASSOCIATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does UPSHUR YOUTH LIVESTOCK ASSOCIATION 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 UPSHUR YOUTH LIVESTOCK ASSOCIATION 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 UPSHUR YOUTH LIVESTOCK ASSOCIATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended December 2025.
Who is the principal officer of UPSHUR YOUTH LIVESTOCK ASSOCIATION?
The 990 for the year ended December 31, 2025 names Amy White.
Who are the officers and directors of UPSHUR YOUTH LIVESTOCK ASSOCIATION?
The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
How much revenue does UPSHUR YOUTH LIVESTOCK ASSOCIATION have?
On its 990 for the year ended December 31, 2025 it reported revenue of $111,860, expenses of $99,122 and total assets of $73,299 at year end.

Other nonprofits in BUCKHANNON

All nonprofits in BUCKHANNON · West Virginia · Science and technology