Nonprofit · EIN 39-1874231
IOWA OPERATORS OF MUSIC & AMUSEMENTS
Tax-exempt · CEDAR RAPIDS, IA 52408
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| July 31, 2025 | 990 | $181,737 | $103,626 | $78,111 | $458,497 | $10,952 | $447,545 |
| July 31, 2024 | 990 | $167,504 | $134,857 | $32,647 | $369,434 | $0 | $369,434 |
| July 31, 2023 | 990 | $98,762 | $96,451 | $2,311 | $336,381 | -$406 | $336,787 |
Financial details: 990 for the year ended July 31, 2025
Revenue
- Contributions, gifts and grants
- $97,495
- Membership dues
- $14,101
- Program service revenue
- $0
- Investment income
- $14,507
- Net income from fundraising events
- $64,738
- Net income from sales of inventory
- $2,318
- Other revenue
- $69,735
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $16,044
- Salaries, compensation and benefits (total)
- $17,372
- Professional fundraising fees
- $0
- Legal fees
- $36,148
- Accounting fees
- $7,694
- Travel
- $87
- Program services (functional)
- $102,576
- Management and general (functional)
- $1,050
Balance sheet and other
- Total assets, start of year
- $369,434
- Total assets, end of year
- $458,497
- Total liabilities, end of year
- $10,952
- Net assets, end of year
- $447,545
- Gross receipts
- $590,418
- Employees
- 2
- Volunteers
- 0
- Year formed
- 1991
- State of legal domicile
- IA
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 July 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| REGGIE HORAK | DIRECTOR Trustee or director | 2 | $0 |
| NICK ROBERTS | DIRECTOR Trustee or director | 2 | $0 |
| RICH BILLMEYER | DIRECTOR Trustee or director | 2 | $0 |
| AARON RAMOS | DIRECTOR Trustee or director | 2 | $0 |
| BRIAN LEISURE | DIRECTOR Trustee or director | 2 | $0 |
| DAVID LYMAN | DIRECTOR Trustee or director | 2 | $0 |
| KYLE GREEN | DIRECTOR Trustee or director | 2 | $0 |
| TARA SCUDDER | DIRECTOR Trustee or director | 2 | $0 |
| JAKE AUSTIN | DIRECTOR Trustee or director | 2 | $0 |
| ACE LEIDING | PRESIDENT Officer | 10 | $0 |
| TOM WOHLERS | VICE PRESIDENT Officer | 10 | $0 |
| CURT GREEN | SECRETARY/TREASURER Officer | 10 | $0 |
| LEE KRUGER | SGT. OF ARMS Officer | 5 | $0 |
| IRA MILLER | EXECUTIVE DIRECTOR Officer | 5 | $0 |
990 for the year ended July 31, 2024: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| IRA MILLER | DIRECTOR Trustee or director | 20 | $0 |
990 for the year ended July 31, 2023: 1 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| IRA MILLER | DIRECTOR Trustee or director | 20 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 8443, CEDAR RAPIDS, IA 52408-8443
- In care of
- % IRA MILLER
- Principal officer (990 for 2024)
- IRA MILLER, PO BOX 8443, CEDAR RAPIDS, IA 52408
- Signed the 990
- IRA MILLER, EXECUTIVE DIRECTOR
- Phone
- (319) 461-6296
- Website
- HTTPS://IOWAOMA.COM/
- Return prepared by
- ROOF GERDES ERLBACHER PLC
Mission
PROVIDE A STATE ASSOCIATION FOR THE ADVANCEMENT, COORDINATION, AND ADMINISTRATION OF PROGRAMS FOR THE BENEFIT AND EDUCATION OF MEMBERS AND THE PUBLIC RELATING TO COIN OPERATED AMUSEMENTS DEVICES AND MUSIC MACHINES
Program accomplishments
- PROVIDE A STATE ASSOCIATION FOR THE ADVANCEMENT, COORDINATION, AND ADMINISTRATION OF PROGRAMS FOR THE BENEFIT AND EDUCATION OF MEMBERS AND THE PUBLIC RELATING TO COIN OPERATED AMUSEMENTS DEVICES AND MUSIC MACHINESExpenses $102,576 · revenue $19,504
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 July, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | July 31, 2026 | December 15, 2026 | Not due yet |
| 2024 | July 31, 2025 | December 15, 2025 | 990 on file |
| 2023 | July 31, 2024 | December 16, 2024 | 990 on file |
IRS record
- EIN
- 39-1874231
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 1998
- Accounting year ends
- July
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $458,497
- Income (IRS master file)
- $590,418
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | July 2025 | $181,737 | $103,626 | $458,497 | XML |
| 990 | July 2024 | $167,504 | $134,857 | $369,434 | XML |
| 990 | July 2023 | $98,762 | $96,451 | $336,381 | XML |
| 990 | July 2022 | – | – | – | IRS |
| 990 | July 2021 | – | – | – | 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 39-1874231).
Questions about IOWA OPERATORS OF MUSIC & AMUSEMENTS
- What is the EIN of IOWA OPERATORS OF MUSIC & AMUSEMENTS?
- The employer identification number (EIN) of IOWA OPERATORS OF MUSIC & AMUSEMENTS is 39-1874231.
- Is IOWA OPERATORS OF MUSIC & AMUSEMENTS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(6) since 1998.
- Are donations to IOWA OPERATORS OF MUSIC & AMUSEMENTS tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does IOWA OPERATORS OF MUSIC & AMUSEMENTS 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 IOWA OPERATORS OF MUSIC & AMUSEMENTS due?
- The return for tax year 2025 (the year ending July 31, 2026) is due December 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did IOWA OPERATORS OF MUSIC & AMUSEMENTS last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended July 2025.
- Who is the principal officer of IOWA OPERATORS OF MUSIC & AMUSEMENTS?
- The 990 for the year ended July 31, 2025 names IRA MILLER.
- Who are the officers and directors of IOWA OPERATORS OF MUSIC & AMUSEMENTS?
- The 990 for the year ended July 31, 2025 lists 14 people; 0 received compensation from the organization.
- How much revenue does IOWA OPERATORS OF MUSIC & AMUSEMENTS have?
- On its 990 for the year ended July 31, 2025 it reported revenue of $181,737, expenses of $103,626 and total assets of $458,497 at year end.
Other nonprofits in CEDAR RAPIDS
- MERCY MEDICAL CENTER EIN 42-0698295 · last filed 990 for 2025
- ST LUKES METHODIST HOSPITAL EIN 42-0504780 · last filed 990 for 2024
- CENTRAL IOWA POWER COOPERATIVE EIN 42-0652127 · last filed 990 for 2024
- COE COLLEGE EIN 42-0686467 · last filed 990 for 2025
- FUTURE CRYONICS FOUNDATION EIN 87-2343354 · last filed 990-PF for 2024
- FOUR OAKS FAMILY AND CHILDRENS SERVICES EIN 42-0998726 · last filed 990 for 2025
- MOUND FARM HOLDINGS INC EIN 42-0681046 · last filed 990 for 2025
- CORDA CREDIT UNION EIN 42-0173285 · last filed 990 for 2025