Nonprofit · EIN 26-4277183
WYOMING COUNTY BUSINESS ASSISTANCE CORPORATION
Tax-exempt · WARSAW, NY 14569
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $247,915 | $283,052 | -$35,137 | $3,793,071 | $106,407 | $3,686,664 |
| December 31, 2024 | 990 | $164,981 | $101,373 | $63,608 | $3,849,752 | $127,951 | $3,721,801 |
| December 31, 2023 | 990 | $334,541 | $270,500 | $64,041 | $3,827,308 | $169,115 | $3,658,193 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $160,713
- of which government grants
- $160,713
- Program service revenue
- $66,835
- Investment income
- $20,367
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $100,000
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $4,237
- Accounting fees
- $10,900
- Program services (functional)
- $182,213
- Management and general (functional)
- $100,839
Balance sheet and other
- Total assets, start of year
- $3,849,752
- Total assets, end of year
- $3,793,071
- Total liabilities, end of year
- $106,407
- Net assets, end of year
- $3,686,664
- Net assets without donor restrictions
- $3,505,230
- Net assets with donor restrictions
- $181,434
- Gross receipts
- $247,915
- Employees
- 0
- Volunteers
- 7
- Year formed
- 2009
- State of legal domicile
- NY
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 | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JAMES PIERCE | PRESIDENT/CEO Officer | 20 | $0 | $135,507 | $13,349 |
| MARK DADD | CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 | $0 |
| AD BERWANGER | VICE-CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 | $0 |
| THOMAS MCCORMICK | SECRETARY Trustee or director, Officer | 1 | $0 | $0 | $0 |
| REBECCA RYAN | TREASURER Trustee or director, Officer | 1 | $0 | $0 | $0 |
| E JOSEPH GOZELSKI | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| NICCOLE HASTINGS | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| JAMES RUTOWSKI | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JAMES PIERCE | PRESIDENT/CEO Officer | 20 | $0 | $130,295 | $16,166 |
| MARK DADD | CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 | $0 |
| A DOUGLAS BERWANGER | VICE-CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 | $0 |
| THOMAS MCCORMICK | SECRETARY Trustee or director, Officer | 1 | $0 | $0 | $0 |
| REBECCA RYAN | TREASURER Trustee or director, Officer | 1 | $0 | $0 | $0 |
| E JOSEPH GOZELSKI | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| NICCOLE HASTINGS | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| JAMES RUTOWSKI | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation | From related orgs | Other / benefits |
|---|---|---|---|---|---|
| JAMES PIERCE | PRESIDENT/CEO Officer | 20 | $0 | $113,173 | $17,402 |
| MARK DADD | CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 | $0 |
| A DOUGLAS BERWANGER | VICE-CHAIRMAN Trustee or director, Officer | 1 | $0 | $0 | $0 |
| THOMAS MCCORMICK | SECRETARY Trustee or director, Officer | 1 | $0 | $0 | $0 |
| REBECCA RYAN | TREASURER Trustee or director, Officer | 1 | $0 | $0 | $0 |
| E JOSEPH GOZELSKI | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| NICCOLE HASTINGS | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
| JAMES RUTOWSKI | DIRECTOR Trustee or director | 1 | $0 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 36 CENTER ST STE D, WARSAW, NY 14569-1471
- In care of
- % JAMES PIERCE
- Principal officer (990 for 2025)
- SCOTT GARDNER, 36 CENTER ST STE D, WARSAW, NY 145691471
- Signed the 990
- SCOTT GARDNER, PRESIDENT/CEO
- Phone
- (585) 786-3764
- Website
- WYCOIDA.ORG
- Return prepared by
- EFPR ADVISORY LLC
Mission
THE CORPORATION'S MISSION IS TO MANAGE THE BUSINESS LOAN FUNDS ON BEHALF OF THE WYOMING COUNTY INDUSTRIAL DEVELOPMENT AGENCY AND TO ENGAGE IN OTHER PERMISSABLE ACTIVITIES PROMOTING ECONOMIC DEVELOPMENT.
Program accomplishments
- MANAGEMENT OF REVOLVING LOAN PROGRAM, PROVIDING PASS THROUGH SERVICES FOR INDIVIDUAL AND BUSINESS APPLICANTS TO FURTHER ECONOMIC DEVELOPMENT BENEFITS AVAILABLE FOR COUNTY BUSINESSES.Expenses $182,213 · grants $100,000 · revenue $66,835
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
- 26-4277183
- 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
- 2009
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S30)
- Assets (IRS master file)
- $3,793,071
- Income (IRS master file)
- $247,915
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $247,915 | $283,052 | $3,793,071 | IRS |
| 990 | December 2024 | $164,981 | $101,373 | $3,849,752 | IRS |
| 990 | December 2023 | $334,541 | $270,500 | $3,827,308 | XML |
| 990 | December 2022 | $259,621 | $226,599 | $4,063,317 | 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 26-4277183).
Questions about WYOMING COUNTY BUSINESS ASSISTANCE CORPORATION
- What is the EIN of WYOMING COUNTY BUSINESS ASSISTANCE CORPORATION?
- The employer identification number (EIN) of WYOMING COUNTY BUSINESS ASSISTANCE CORPORATION is 26-4277183.
- Is WYOMING COUNTY BUSINESS ASSISTANCE CORPORATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to WYOMING COUNTY BUSINESS ASSISTANCE CORPORATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WYOMING COUNTY BUSINESS ASSISTANCE 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 WYOMING COUNTY BUSINESS ASSISTANCE 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 WYOMING COUNTY BUSINESS ASSISTANCE 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 WYOMING COUNTY BUSINESS ASSISTANCE CORPORATION?
- The 990 for the year ended December 31, 2025 names SCOTT GARDNER.
- Who are the officers and directors of WYOMING COUNTY BUSINESS ASSISTANCE CORPORATION?
- The 990 for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does WYOMING COUNTY BUSINESS ASSISTANCE CORPORATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $247,915, expenses of $283,052 and total assets of $3,793,071 at year end.
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All nonprofits in WARSAW · New York · Community improvement and capacity building