Nonprofit · EIN 35-1969409
RISING SUN-OHIO COUNTY FIRST INC
Tax-exempt (reinstated) · RISING SUN, IN 47040
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $660,556 | $222,963 | $437,593 | $5,966,231 | $1,190,834 | $4,775,397 |
| December 31, 2024 | 990 | $555,165 | $218,061 | $337,104 | $6,062,877 | $1,725,073 | $4,337,804 |
| December 31, 2023 | 990 | $529,609 | $210,111 | $319,498 | $6,423,029 | $2,422,329 | $4,000,700 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $20
- Program service revenue
- $0
- Investment income
- $16,046
- Net rental income
- $644,490
- Other revenue
- $644,490
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Legal fees
- $1,626
- Accounting fees
- $325
- Occupancy
- $13,165
- Depreciation
- $207,837
- Program services (functional)
- $222,963
Balance sheet and other
- Total assets, start of year
- $6,062,877
- Total assets, end of year
- $5,966,231
- Total liabilities, end of year
- $1,190,834
- Net assets, end of year
- $4,775,397
- Land, buildings and equipment
- $5,631,911
- Net assets without donor restrictions
- $4,775,397
- Gross receipts
- $670,474
- Employees
- 0
- Year formed
- 1995
- 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 |
|---|---|---|---|
| TINA RUMSEY BOVARD | BOARD MEMBER Trustee or director | – | $0 |
| RAE GIPSON | SECRETARY Trustee or director, Officer | – | $0 |
| MARK GUARD | TREASURER Trustee or director, Officer | – | $0 |
| GARY KINNETT | VICE PRESIDE Trustee or director, Officer | – | $0 |
| STEVE SLACK | PRESIDENT Trustee or director, Officer | – | $0 |
| DON THOMASON | BOARD MEMBER Trustee or director | – | $0 |
990 for the year ended December 31, 2024: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TINA RUMSEY BOVARD | BOARD MEMBER Trustee or director | 1 | $0 |
| RAE GIPSON | SECRETARY Trustee or director, Officer | 2 | $0 |
| MARK GUARD | TREASURER Trustee or director, Officer | 2 | $0 |
| GARY KINNETT | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| STEVE SLACK | PRESIDENT Trustee or director, Officer | 2 | $0 |
| DON THOMASON | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 6 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| TINA RUMSEY BOVARD | BOARD MEMBER Trustee or director | – | $0 |
| RAE GIPSON | SECRETARY Trustee or director, Officer | – | $0 |
| MARK GUARD | TREASURER Trustee or director, Officer | – | $0 |
| GARY KINNETT | VICE PRESIDE Trustee or director, Officer | – | $0 |
| BUD RADCLIFF | BOARD MEMBER Trustee or director | – | $0 |
| STEVE SLACK | PRESIDENT Trustee or director, Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- 200 N WALNUT ST, RISING SUN, IN 47040-1136
- In care of
- % ROSALIE HEWITT
- Principal officer (990 for 2025)
- STEVE SLACK, 1219 NELSON RD, RISING SUN, IN 47040
- Signed the 990
- STEVE SLACK, PRESIDENT
- Phone
- (812) 438-2427
- Return prepared by
- BOTTOM LINE SERVICES
Mission
TO REVITALIZE THE OCMMUNITY OF RISING SUN, INDIANA AND THE GREATER COMMUNITY OF OHIO COUNTY THROUGH THE PROMOTION OF LOCAL EVENTS, ARTS, TOURISM, AND ECONOMIC DEVELOPMENT IN THE CITY OF RISING SUN, INDIANA.
Program accomplishments
- THE CORPORATION HAS ENGAGED IN VARIOUS HISTORIC PRESERVANTION AND ECONOMIC DEVELOPMENT ACTIVITIES IN THE HISTORIC DOWNTOWN AREA OF RISING SUNExpenses $222,963
- THE CORPORATION HAS ENGAGED IN VARIOUS HISTORIC PRESERVATION AND ECONOMIC DEVELOPMENT ACTIVITIES IN THE HISTORIC DOWNTOWN AREA OF RISING SUN
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
- 35-1969409
- 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
- 2019
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S30)
- Assets (IRS master file)
- $5,966,231
- Income (IRS master file)
- $670,474
Revocation and reinstatement
- Exemption revoked
- May 15, 2015
- Posted by the IRS
- August 10, 2015
- Reinstated
- Effective May 15, 2015
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 | $660,556 | $222,963 | $5,966,231 | XML |
| 990 | December 2024 | $555,165 | $218,061 | $6,062,877 | IRS |
| 990 | December 2023 | $529,609 | $210,111 | $6,423,029 | XML |
| 990 | December 2022 | $524,177 | $208,659 | $6,537,748 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 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 35-1969409).
Questions about RISING SUN-OHIO COUNTY FIRST INC
- What is the EIN of RISING SUN-OHIO COUNTY FIRST INC?
- The employer identification number (EIN) of RISING SUN-OHIO COUNTY FIRST INC is 35-1969409.
- Is RISING SUN-OHIO COUNTY FIRST INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2015 and reinstated it effective May 15, 2015.
- Are donations to RISING SUN-OHIO COUNTY FIRST INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does RISING SUN-OHIO COUNTY FIRST 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 RISING SUN-OHIO COUNTY FIRST 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 RISING SUN-OHIO COUNTY FIRST 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 RISING SUN-OHIO COUNTY FIRST INC?
- The 990 for the year ended December 31, 2025 names STEVE SLACK.
- Who are the officers and directors of RISING SUN-OHIO COUNTY FIRST INC?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does RISING SUN-OHIO COUNTY FIRST INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $660,556, expenses of $222,963 and total assets of $5,966,231 at year end.
Other nonprofits in RISING SUN
- RISING SUN OHIO COUNTY EMERGENCY SERVICES BOARD INC EIN 30-0034608 · last filed 990 for 2025
- RISING SUN MAIN STREET INC EIN 46-3120687 · last filed 990-PF for 2025
- THE RISING SUN LIONS CLUB EIN 35-6043358 · last filed 990-N for 2025
- OHIO COUNTY COMMUNITY FOUNDATION INC EIN 35-2038531 · last filed 990 for 2024
- OHIO COUNTY RESCUE SERVICE INC EIN 35-1358865 · last filed 990 for 2024
- RISING SUN AND OHIO COUNTY SENIOR CITIZENS HOUSING INC EIN 31-0933744 · last filed 990 for 2025
- RED WOLF SANCTUARY INC EIN 31-0973966 · last filed 990 for 2024
- NOAH OBANION POST NO 59 INC EIN 35-6246080 · last filed 990 for 2022
All nonprofits in RISING SUN · Indiana · Community improvement and capacity building