Nonprofit · EIN 37-1620378
MADISON COUNTY COURTHOUSE PRESERVATION FUND
Tax-exempt · WINTERSET, IA 50273
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $1,616 | $1,616 | $0 | $21,120 | $0 | $19,504 |
| December 31, 2024 | 990 | $9,384 | $15,268 | -$5,884 | $19,504 | $0 | $19,504 |
| December 31, 2023 | 990 | $33,933 | $230,200 | -$196,267 | $25,386 | $0 | $25,386 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,616
Expenses
- Grants and similar amounts paid
- $1,616
- Compensation of officers, directors and key employees
- $0
- Program services (functional)
- $1,616
Balance sheet and other
- Total assets, start of year
- $19,504
- Total assets, end of year
- $21,120
- Total liabilities, end of year
- $0
- Net assets, end of year
- $19,504
- Cash, savings and investments
- $21,120
- Gross receipts
- $1,616
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 |
|---|---|---|---|
| JERROLD B OLIVER | Treasurer | 0 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Joan Acela | President Trustee or director | 10 | $0 |
| Helen Sellers | Secretary Trustee or director | 2 | $0 |
| Jerrold B Oliver | Treasurer Trustee or director | 2 | $0 |
| Brenda Hollingsworth | Director Trustee or director | 10 | $0 |
| Rana Scarlett | Director Trustee or director | 2 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Joan Acela | President Trustee or director | 10 | $0 |
| Helen Sellers | Secretary Trustee or director | 2 | $0 |
| Jerrold B Oliver | Treasurer Trustee or director | 2 | $0 |
| Brenda Hollingsworth | Director Trustee or director | 10 | $0 |
| Rana Scarlett | Director Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 217 W WASHINGTON ST, WINTERSET, IA 50273-1849
- In care of
- % JERROLD B OLIVER TREASURER
- Mailing address (990-N for 2020)
- PO Box 230, Winterset IA 50273
- Principal officer (990-N for 2020)
- Jerrold B Oliver, PO Box 230, Winterset IA 50273
- Signed the 990-EZ
- JERROLD B OLIVER TREASURER, Treasurer
- Phone
- (515) 468-0304
Mission
Provide funds for Madison County Courthouse preservatio
Program accomplishments
- Provide funds for courthouse preservationExpenses $1,616
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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 on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990 on file |
IRS record
- EIN
- 37-1620378
- 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
- 2011
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Arts, culture and humanities (A80)
- Assets (IRS master file)
- $21,120
- Income (IRS master file)
- $1,616
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $1,616 | $1,616 | $21,120 | XML |
| 990 | December 2024 | $9,384 | $15,268 | $19,504 | XML |
| 990 | December 2023 | $33,933 | $230,200 | $25,386 | XML |
| 990 | December 2022 | $61,212 | $75,886 | $221,652 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-N for 2020 Officer: Jerrold B Oliver | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2018 Officer: Jerrold Oliver | December 31, 2018 | ≤ $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 37-1620378).
Questions about MADISON COUNTY COURTHOUSE PRESERVATION FUND
- What is the EIN of MADISON COUNTY COURTHOUSE PRESERVATION FUND?
- The employer identification number (EIN) of MADISON COUNTY COURTHOUSE PRESERVATION FUND is 37-1620378.
- Is MADISON COUNTY COURTHOUSE PRESERVATION FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2011.
- Are donations to MADISON COUNTY COURTHOUSE PRESERVATION FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does MADISON COUNTY COURTHOUSE PRESERVATION FUND file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of MADISON COUNTY COURTHOUSE PRESERVATION FUND 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 MADISON COUNTY COURTHOUSE PRESERVATION FUND 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 MADISON COUNTY COURTHOUSE PRESERVATION FUND?
- The 990-N for 2020 names Jerrold B Oliver.
- Who are the officers and directors of MADISON COUNTY COURTHOUSE PRESERVATION FUND?
- The 990-EZ for the year ended December 31, 2025 lists 1 person; 0 received compensation from the organization.
- How much revenue does MADISON COUNTY COURTHOUSE PRESERVATION FUND have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $1,616, expenses of $1,616 and total assets of $21,120 at year end.
Other nonprofits in WINTERSET
- MADISON COUNTY HISTORICAL SOCIETY EIN 23-7423189 · last filed 990-PF for 2024
- THE WINTERSET IOWA THEATER EIN 81-3112413 · last filed 990 for 2025
- IOWA QUILT MUSEUM EIN 47-4036015 · last filed 990-EZ for 2025
- WINTERSET STAGE EIN 27-4653700 · last filed 990-N for 2025
- MADISON COUNTY MUSIC CO LLC EIN 87-1885590 · last filed 990-N for 2025
- COVERED BRIDGES SCENIC BYWAY EIN 82-2661232 · last filed 990-N for 2023
- MADISON COUNTY FOUNDATION FOR COMMUNITY ARTS EIN 93-4003163 · last filed 990-N for 2024
- WINTERSET COMMUNITY BAND EIN 75-3193996 · last filed 990-N for 2024
All nonprofits in WINTERSET · Iowa · Arts, culture and humanities