Nonprofit · EIN 31-4152473
COLUMBIA RECREATION ASSOCIATION INC
Tax-exempt · E FULTONHAM, OH 43735
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $363,174 | $356,274 | $6,900 | $136,069 | $0 | $136,069 |
| December 31, 2024 | 990 | $348,500 | $343,096 | $5,404 | $129,169 | $0 | $129,169 |
| December 31, 2023 | 990 | $331,498 | $370,252 | -$38,754 | $123,765 | $0 | $123,765 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $210,386
- Membership dues
- $210,386
- Program service revenue
- $152,788
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $30,280
- Other salaries and wages
- $121,631
- Salaries, compensation and benefits (total)
- $168,233
- Professional fundraising fees
- $0
- Occupancy
- $29,264
- Program services (functional)
- $325,994
- Management and general (functional)
- $30,280
Balance sheet and other
- Total assets, start of year
- $129,169
- Total assets, end of year
- $136,069
- Total liabilities, end of year
- $0
- Net assets, end of year
- $136,069
- Gross receipts
- $363,174
- Employees
- 40
- Year formed
- 1939
- State of legal domicile
- OH
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 |
|---|---|---|---|
| Kevin Samson | Caretaker Highest-paid employee | 30 | $24,675 |
| Lewis Sidwell | Treasurer Officer | 5 | $5,605 |
| Rusty Stires | President Trustee or director, Officer | 1 | $0 |
| Caydon Sowers | Vice-President Trustee or director, Officer | 1 | $0 |
| Darlene Baker | Secretary Officer | 1 | $0 |
| Don Yarger | Trustee Trustee or director | 0 | $0 |
| Hunter Samson | Trustee Trustee or director | 0 | $0 |
| Stephanie Pletcher | Trustee Trustee or director | 0 | $0 |
| Laurel Johnson | Trustee Trustee or director | 0 | $0 |
| Ryan Ratliff | Trustee Trustee or director | 0 | $0 |
| Susan Huff | Trustee Trustee or director | 0 | $0 |
| Chad Milner | Trustee Trustee or director | 0 | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Kevin Samson | Caretaker Highest-paid employee | 30 | $22,050 |
| Lewis Sidwell | Treasurer Officer | 5 | $5,440 |
| Rusty Stires | President Trustee or director, Officer | 1 | $0 |
| Stephen Pletcher | Vice-President Trustee or director, Officer | 1 | $0 |
| Darlene Baker | Secretary Officer | 1 | $0 |
| Don Yarger | Trustee Trustee or director | 0 | $0 |
| Lisa Lyon | Trustee Trustee or director | 0 | $0 |
| Stephanie Pletcher | Trustee Trustee or director | 0 | $0 |
| Laurel Johnson | Trustee Trustee or director | 0 | $0 |
| Caydon Sowers | Trustee Trustee or director | 0 | $0 |
| Chad Milner | Trustee Trustee or director | 0 | $0 |
| Keely Lofton | Treasurer Trustee or director | 0 | $0 |
990 for the year ended December 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Kevin Samson | Caretaker Highest-paid employee | 30 | $21,420 |
| Lewis Sidwell | Treasurer Officer | 5 | $5,280 |
| Rusty Stires | President Trustee or director, Officer | 2 | $0 |
| Don Yarger | Vice-President Trustee or director, Officer | 1 | $0 |
| Darlene Baker | Secretary Officer | 1 | $0 |
| Stephanie Pletcher | Trustee Trustee or director | 0 | $0 |
| Keely Lofton | Trustee Trustee or director | 0 | $0 |
| Lisa Lyon | Trustee Trustee or director | 0 | $0 |
| Laurel Johnson | Trustee Trustee or director | 0 | $0 |
| Caydon Sowers | Trustee Trustee or director | 0 | $0 |
| Chad Miller | Trustee Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 56, E FULTONHAM, OH 43735-0056
- Principal officer (990 for 2025)
- Trudy Bounds, 7670 Old Town Rd, Mount Perry, OH 43760
- Signed the 990
- Trudy Bounds, Treasurer
- Phone
- (740) 849-3163
- Website
- www.lake-isabella.org
Mission
To provide recreation activities (swimming, fishing, boating, camping, and entertainment for its 1547 members
Program accomplishments
- To provide recreation activities (swimming, boating, camping and entertainment) to our 1547 members in Southeast Ohio.Expenses $328,022 · revenue $152,788
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
- 31-4152473
- Tax-exempt status
- 501(c)(7): Social or recreational club
- Donations deductible
- No
- Exempt since
- 1942
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $136,069
- Income (IRS master file)
- $363,174
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $363,174 | $356,274 | $136,069 | IRS |
| 990 | December 2024 | $348,500 | $343,096 | $129,169 | XML |
| 990 | December 2023 | $331,498 | $370,252 | $123,765 | XML |
| 990 | December 2022 | $352,791 | $317,760 | $162,519 | IRS |
| 990 | December 2021 | – | – | – | 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 31-4152473).
Questions about COLUMBIA RECREATION ASSOCIATION INC
- What is the EIN of COLUMBIA RECREATION ASSOCIATION INC?
- The employer identification number (EIN) of COLUMBIA RECREATION ASSOCIATION INC is 31-4152473.
- Is COLUMBIA RECREATION ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(7) since 1942.
- Are donations to COLUMBIA RECREATION ASSOCIATION INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does COLUMBIA RECREATION 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 COLUMBIA RECREATION 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 COLUMBIA RECREATION ASSOCIATION INC 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 COLUMBIA RECREATION ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 names Trudy Bounds.
- Who are the officers and directors of COLUMBIA RECREATION ASSOCIATION INC?
- The 990 for the year ended December 31, 2025 lists 12 people; 2 received compensation from the organization, the highest $24,675 (Kevin Samson, Caretaker).
- How much revenue does COLUMBIA RECREATION ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $363,174, expenses of $356,274 and total assets of $136,069 at year end.
Other nonprofits in E FULTONHAM
- AMERICAN LEGION EIN 31-6181526 · last filed 990 for 2025