Nonprofit · EIN 27-4411192
INDIANA SMALL AND RURAL SCHOOLS ASSOCIATION INC
Tax-exempt · KOKOMO, IN 46901
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $90,570 | $74,195 | $16,375 | $95,496 | – | $130,835 |
| December 31, 2024 | 990-EZ | $80,725 | $100,430 | -$19,705 | $94,755 | $0 | $94,755 |
| December 31, 2023 | 990-EZ | $95,174 | $94,062 | $1,112 | $114,460 | $0 | $114,460 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Membership dues
- $90,570
Expenses
- Benefits paid to members
- $12,000
- Compensation of officers, directors and key employees
- $40,608
- Salaries, compensation and benefits (total)
- $40,608
- Printing, publications and postage
- $251
- Other expenses
- $21,336
- Program services (functional)
- $48,378
Balance sheet and other
- Total assets, start of year
- $114,460
- Total assets, end of year
- $95,496
- Total liabilities, end of year
- –
- Net assets, end of year
- $130,835
- Cash, savings and investments
- $95,496
- Gross receipts
- $90,570
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 |
|---|---|---|---|
| Christopher Lagoni Executive Director | Next Tier LLC | 27 | $40,608 |
| Keith Nance | President | 5 | $0 |
| Don Street | Vice President | 0 | $0 |
| Suzzane Blake | Board Member | 0 | $0 |
| Blaine Conley | Board Member | 0 | $0 |
| Scot Croner | Board Member | 0 | $0 |
| Judith Bueckert | Board Member | 0 | $0 |
| Nicholas Eccles | Board Member | 0 | $0 |
| Charles Grable | Board Member | 0 | $0 |
| Katrina Hall | Board Member | 0 | $0 |
| Todd Hitchcock | Board Member | 0 | $0 |
| Alice Johnson | Board Member | 0 | $0 |
| Greg Parsley | Board Member | 0 | $0 |
| Salvator Sama | Board Member | 0 | $0 |
| Karen Shuman | Board Member | 0 | $0 |
1 more people on this return
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Scott Van Der Aa | Board Member | 0 | $0 |
990-EZ for the year ended December 31, 2024: 1 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| Christopher Lagoni | Executive Director | 30 | $0 | $479 |
990-EZ for the year ended December 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Christopher Lagoni Next Tier LLC | Executive Director | 20 | $35,066 |
Address and contacts
- Address (IRS master file)
- 5514 FOUR MILE DR, KOKOMO, IN 46901-3893
- In care of
- % J SCOTT TURNEY
- Mailing address (990-N for 2021)
- 5514 Four Mile Drive, Kokomo IN 46901
- Principal officer (990-N for 2021)
- Christopher Lagoni, 5514 Four Mile Drive, Kokomo IN 46901
- Signed the 990-EZ
- Christopher Lagoni, Executive Director
- Phone
- (463) 226-5002
- Website
- www.indianasmallandrural.org
Mission
The primary purpose of our organization is to provide a voice for other educational and business groups: to be a focus organization in our state and to be recognized as a voice with other educational and business organizations regarding issues and matters affecting small and rural schools in our state. We are the organization recognized as concerned with and as a resource for discussing issues on this topic in the state. We see ourselves as the placeholder "at the table" as well as the contact for these issues. As an incorporated and 501(c)4 organization, we will be able to strengthen our position as a more formal organization in our state. While we have provided this service to members in a less structured manner for over 20 years, this position will be held in higher regard as a formal organization. This work will be carried out by the Board, Executive Director, and our membership.
Program accomplishments
- We successfully communicated and discussed issues related to rural communities and small schools with Indiana State and Indiana Congressional Policy Makers in Indianapolis and Washington, D.C.Expenses $40,608
- We selected and recognized a Rural Teacher of the Year.Expenses $1,000
- We held an annual conference each spring, bringing together the membership to present solutions and share best practices.Expenses $6,770
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-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 27-4411192
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 2012
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Civil rights, social action and advocacy (R99)
- Assets (IRS master file)
- $95,496
- Income (IRS master file)
- $90,570
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $90,570 | $74,195 | $95,496 | XML |
| 990-EZ | December 2024 | $80,725 | $100,430 | $94,755 | XML |
| 990-EZ | December 2023 | $95,174 | $94,062 | $114,460 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-N for 2021 Officer: Christopher Lagoni | December 31, 2021 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: Christopher Lagoni | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: Christopher Lagoni | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
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 27-4411192).
Questions about INDIANA SMALL AND RURAL SCHOOLS ASSOCIATION INC
- What is the EIN of INDIANA SMALL AND RURAL SCHOOLS ASSOCIATION INC?
- The employer identification number (EIN) of INDIANA SMALL AND RURAL SCHOOLS ASSOCIATION INC is 27-4411192.
- Is INDIANA SMALL AND RURAL SCHOOLS ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 2012.
- Are donations to INDIANA SMALL AND RURAL SCHOOLS ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does INDIANA SMALL AND RURAL SCHOOLS ASSOCIATION INC 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 INDIANA SMALL AND RURAL SCHOOLS ASSOCIATION INC 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 INDIANA SMALL AND RURAL SCHOOLS ASSOCIATION INC 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 INDIANA SMALL AND RURAL SCHOOLS ASSOCIATION INC?
- The 990-N for 2021 names Christopher Lagoni.
- Who are the officers and directors of INDIANA SMALL AND RURAL SCHOOLS ASSOCIATION INC?
- The 990-EZ for the year ended December 31, 2025 lists 16 people; 1 received compensation from the organization, the highest $40,608 (Christopher Lagoni Executive Director, Next Tier LLC).
- How much revenue does INDIANA SMALL AND RURAL SCHOOLS ASSOCIATION INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $90,570, expenses of $74,195 and total assets of $95,496 at year end.
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All nonprofits in KOKOMO · Indiana · Civil rights, social action and advocacy