Nonprofit · EIN 26-4075167
JAY COUNTY BUILDING CORPORATION
Tax-exempt (reinstated) · PORTLAND, IN 47371
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $700,872 | $2,179 | $698,693 | $5,424,622 | $3,040,285 | $2,384,337 |
| December 31, 2024 | 990 | -$45,157 | $2,150 | -$47,307 | $5,380,929 | $3,695,285 | $1,685,644 |
| December 31, 2023 | 990 | $300,387 | $2,120 | $298,267 | $6,068,236 | $4,335,285 | $1,732,951 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $3,775
- Net rental income
- $697,097
- Other revenue
- $697,097
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Management and general (functional)
- $2,179
Balance sheet and other
- Total assets, start of year
- $5,380,929
- Total assets, end of year
- $5,424,622
- Total liabilities, end of year
- $3,040,285
- Net assets, end of year
- $2,384,337
- Land, buildings and equipment
- $4,924,181
- Net assets without donor restrictions
- $2,384,337
- Gross receipts
- $1,100,775
- Employees
- 0
- Volunteers
- 0
- Year formed
- 2009
- State of legal domicile
- IN
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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CARL WALKER | PRESIDENT Officer | 1 | $0 |
| TODD WICKEY | VICE PRESIDENT Officer | 1 | $0 |
| JANE ANN RUNYON | SECRETARY/TREASURER Officer | 1 | $0 |
990 for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CARL WALKER | PRESIDENT Officer | 1 | $0 |
| TODD WICKEY | VICE PRESIDENT Officer | 1 | $0 |
| JANE ANN RUNYON | SECRETARY/TREASURER Officer | 1 | $0 |
990 for the year ended December 31, 2023: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CARL WALKER | PRESIDENT Officer | 1 | $0 |
| TODD WICKEY | VICE PRESIDENT Officer | 1 | $0 |
| JANE ANN RUNYON | SECRETARY/TREASURER Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 120 W MAIN ST, PORTLAND, IN 47371-2243
- In care of
- % NANCY CULY
- Principal officer (990 for 2025)
- CARL WALKER, 120 W MAIN STREET, PORTLAND, IN 47371
- Signed the 990
- CARL WALKER, PRESIDENT
- Phone
- (260) 726-7575
- Return prepared by
- BOLLENBACHER AND ASSOCIATES LLC
Mission
THE JAY COUNTY BUILDING CORPORATION IS A NOT-FOR-PROFIT ORGANIZATION WHOSE PRIMARY PURPOSE IS TO OPERATE EXCLUSIVELY FOR THE BENEFIT OF JAY COUNTY, INDIANA AND TO SERVE ITS RESIDENTS.
Program accomplishments
- THE JAY COUNTY BUILDING CORPORATION IS A NOT-FOR-PROFIT ORGANIZATION WHOSE PRIMARY PURPOSE IS TO OPERATE EXCLUSIVELY FOR THE BENEFIT OF JAY COUNTY, INDIANA AND TO SERVE ITS RESIDENTS.
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 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 26-4075167
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 2014
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Unknown (Z99)
- Assets (IRS master file)
- $5,424,622
- Income (IRS master file)
- $1,100,775
Revocation and reinstatement
- Exemption revoked
- May 15, 2012
- Posted by the IRS
- February 11, 2013
- Reinstated
- Effective May 15, 2012
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $700,872 | $2,179 | $5,424,622 | XML |
| 990 | December 2024 | -$45,157 | $2,150 | $5,380,929 | XML |
| 990 | December 2023 | $300,387 | $2,120 | $6,068,236 | XML |
| 990 | December 2022 | $287,161 | $4,514 | $6,394,969 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 26-4075167).
Questions about JAY COUNTY BUILDING CORPORATION
- What is the EIN of JAY COUNTY BUILDING CORPORATION?
- The employer identification number (EIN) of JAY COUNTY BUILDING CORPORATION is 26-4075167.
- Is JAY COUNTY BUILDING CORPORATION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2012 and reinstated it effective May 15, 2012.
- Are donations to JAY COUNTY BUILDING CORPORATION tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does JAY COUNTY BUILDING CORPORATION 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 JAY COUNTY BUILDING CORPORATION 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 JAY COUNTY BUILDING CORPORATION 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 JAY COUNTY BUILDING CORPORATION?
- The 990 for the year ended December 31, 2025 names CARL WALKER.
- Who are the officers and directors of JAY COUNTY BUILDING CORPORATION?
- The 990 for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does JAY COUNTY BUILDING CORPORATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $700,872, expenses of $2,179 and total assets of $5,424,622 at year end.
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