Nonprofit · EIN 42-1301066
SPENCER MAIN STREET COMPANY
Tax-exempt · SPENCER, IA 51301
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| March 31, 2026 | 990 | $120,156 | $144,410 | -$24,254 | $259,052 | $0 | $259,052 |
| March 31, 2025 | 990 | $363,357 | $387,284 | -$23,927 | $289,869 | $21,563 | $268,306 |
| March 31, 2024 | 990 | $141,767 | $160,238 | -$18,471 | $331,094 | $38,861 | $292,233 |
| March 31, 2023 | 990 | $140,941 | $314,093 | -$173,152 | $364,505 | $53,801 | $310,704 |
Financial details: 990 for the year ended March 31, 2026
Revenue
- Contributions, gifts and grants
- $12,400
- Program service revenue
- $106,563
- Investment income
- -$7,715
- Net gain from sales of assets
- -$9,529
- Net income from fundraising events
- $7,808
- Other revenue
- $8,908
Expenses
- Grants and similar amounts paid
- $22,000
- Compensation of officers, directors and key employees
- $56,680
- Salaries, compensation and benefits (total)
- $70,916
- Professional fundraising fees
- $0
- Accounting fees
- $6,907
- Depreciation
- $17,417
- Program services (functional)
- $57,905
- Management and general (functional)
- $86,505
Balance sheet and other
- Total assets, start of year
- $289,869
- Total assets, end of year
- $259,052
- Total liabilities, end of year
- $0
- Net assets, end of year
- $259,052
- Land, buildings and equipment
- $137,816
- Net assets without donor restrictions
- $259,052
- Gross receipts
- $144,948
- Employees
- 1
- Volunteers
- 30
- Year formed
- 1987
- 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 March 31, 2026, highest compensation first.
| Name | Title | Hours / week | Compensation | From related orgs |
|---|---|---|---|---|
| NANCY NAEVE | DIRECTOR Officer | 40 | $0 | $56,680 |
| BRIANNA DEAN | PRESIDENT Trustee or director, Officer | 1.5 | $0 | $0 |
| JEN VON EHWEGEN | SECRETARY Trustee or director, Officer | 1.5 | $0 | $0 |
| KAYLA GEELAN | BOARD MEMBER Trustee or director | 1.5 | $0 | $0 |
| SALLY MEYERS | BOARD MEMBER Trustee or director | 1.5 | $0 | $0 |
| EMMA MINER | BOARD MEMBER Trustee or director | 1.5 | $0 | $0 |
| TOM NELSON | BOARD MEMBER Trustee or director | 1.5 | $0 | $0 |
| EBONY RAHE | TREASURER Trustee or director, Officer | 1.5 | $0 | $0 |
| SYDNEY ROSKENS | BOARD MEMBER Trustee or director | 1.5 | $0 | $0 |
| AMALIE SABOE | BOARD MEMBER Trustee or director | 1.5 | $0 | $0 |
| KATIE TECHEN | VICE PRESIDE Trustee or director, Officer | 1.5 | $0 | $0 |
990 for the year ended March 31, 2025: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NANCY NAEVE | DIRECTOR Officer | 40 | $56,680 |
| NICK APPLEGATE | PAST PRESIDE Trustee or director, Officer | 1 | $0 |
| SCOTT CONRAD | BOARD MEMBER Trustee or director | 1 | $0 |
| BRIANNA DEAN | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| JEN VON EHWEGEN | SECRETARY Trustee or director, Officer | 1 | $0 |
| DUSTIN GROSSNICKLE | BOARD MEMBER Trustee or director | 1 | $0 |
| ERIC MEETER | PRESIDENT Trustee or director, Officer | 1 | $0 |
| SALLY MEYERS | BOARD MEMBER Trustee or director | 1 | $0 |
| EBONY RAHE | TREASURER Trustee or director, Officer | 1 | $0 |
| AMALIE SABOE | BOARD MEMBER Trustee or director | 1 | $0 |
| KATIE TECHEN | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended March 31, 2024: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NANCY NAEVE | DIRECTOR Officer | 40 | $56,093 |
| NICK APPLEGATE | PRESIDENT Trustee or director, Officer | 1 | $0 |
| JOE CAREY | BOARD MEMBER Trustee or director | 1 | $0 |
| SCOTT CONRAD | BOARD MEMBER Trustee or director | 1 | $0 |
| BRIANNA DEAN | BOARD MEMBER Trustee or director | 1 | $0 |
| DANI DORAN | BOARD MEMBER Trustee or director | 1 | $0 |
| DUSTIN GROSSNICKLE | BOARD MEMBER Trustee or director | 1 | $0 |
| ERIC MEETER | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| SALLY PETERSON | SECRETARY Trustee or director, Officer | 1 | $0 |
| EBONY RAHE | TREASURER Trustee or director, Officer | 1 | $0 |
| KATIE TECHEN | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended March 31, 2023: 11 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| NANCY NAEVE | DIRECTOR Trustee or director | 40 | $53,750 |
| NICK APPLEGATE | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| JOE CAREY | BOARD MEMBER Trustee or director | 1 | $0 |
| SCOTT CONRAD | BOARD MEMBER Trustee or director | 1 | $0 |
| BRIANNA DEAN | BOARD MEMBER Trustee or director | 1 | $0 |
| DANI DORAN | BOARD MEMBER Trustee or director | 1 | $0 |
| DUSTIN GROSSNICKLE | BOARD MEMBER Trustee or director | 1 | $0 |
| ERIC MEETER | PRESIDENT Trustee or director, Officer | 1 | $0 |
| SALLY PETERSON | SECRETARY Trustee or director, Officer | 1 | $0 |
| EBONY RAHE | TREASURER Trustee or director, Officer | 1 | $0 |
| KATIE TECHEN | BOARD MEMBER Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 7937, SPENCER, IA 51301-7937
- Principal officer (990 for 2025)
- BRIANNA DEAN, 728 GRAND AVE, SPENCER, IA 51301
- Signed the 990
- NANCY NAEVE, DIRECTOR
- Phone
- (712) 262-7246
- Website
- SPENCERMAINSTREET.COM
- Return prepared by
- WILLIAMS & COMPANY CPA PC
Mission
TO ENHANCE SPENCER'S MAIN STREET DISTRICT AS A BUSINESS, PROFESSIONAL, AND CULTURAL CENTER IN NORTHWEST IOWA.
Program accomplishments
- PROMOTED DOWNTOWN DISTRICT WITH ACTIVITIES TO INCREASE THE AWARENESS OF GOODS AND SERVICES AVAILABLE.Expenses $57,905 · grants $22,000 · revenue $106,563
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 March, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | March 31, 2026 | August 17, 2026 | 990 on file |
| 2024 | March 31, 2025 | August 15, 2025 | 990 on file |
| 2023 | March 31, 2024 | August 15, 2024 | 990 on file |
IRS record
- EIN
- 42-1301066
- 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
- 1988
- Accounting year ends
- March
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S200)
- Assets (IRS master file)
- $259,052
- Income (IRS master file)
- $144,948
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | March 2026 | $120,156 | $144,410 | $259,052 | XML |
| 990 | March 2025 | $363,357 | $387,284 | $289,869 | XML |
| 990 | March 2024 | $141,767 | $160,238 | $331,094 | XML |
| 990 | March 2023 | $140,941 | $314,093 | $364,505 | XML |
| 990 | March 2022 | $170,370 | $114,667 | $575,741 | IRS |
| 990 | March 2021 | – | – | – | IRS |
| 990 | March 2020 | – | – | – | IRS |
| 990-EZ | March 2019 | – | – | – | 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 42-1301066).
Questions about SPENCER MAIN STREET COMPANY
- What is the EIN of SPENCER MAIN STREET COMPANY?
- The employer identification number (EIN) of SPENCER MAIN STREET COMPANY is 42-1301066.
- Is SPENCER MAIN STREET COMPANY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1988.
- Are donations to SPENCER MAIN STREET COMPANY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SPENCER MAIN STREET COMPANY 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 SPENCER MAIN STREET COMPANY due?
- The return for tax year 2026 (the year ending March 31, 2027) is due August 16, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SPENCER MAIN STREET COMPANY last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended March 2026.
- Who is the principal officer of SPENCER MAIN STREET COMPANY?
- The 990 for the year ended March 31, 2026 names BRIANNA DEAN.
- Who are the officers and directors of SPENCER MAIN STREET COMPANY?
- The 990 for the year ended March 31, 2026 lists 11 people; 0 received compensation from the organization.
- How much revenue does SPENCER MAIN STREET COMPANY have?
- On its 990 for the year ended March 31, 2026 it reported revenue of $120,156, expenses of $144,410 and total assets of $259,052 at year end.
Other nonprofits in SPENCER
- IOWA LAKES CORRIDOR DEVELOPMENT CORPORATION EIN 42-1484176 · last filed 990 for 2025
- ROTARY CLUB OF SPENCER IOWA EIN 87-1745714 · last filed 990-EZ for 2025
- IOWA LAKES CORRIDOR INITIATIVE EIN 20-5129802 · last filed 990-N for 2025
- ASSOCIATION OF REGIONAL WATER ORGANIZATIONS EIN 38-4013791 · last filed 990 for 2025
- SPENCER ALLIANCE FOR A CREATIVE ECONOMY EIN 20-2935166 · last filed 990-N for 2025
- GRAND AVENUE IMPROVEMENT CORP EIN 20-4734218 · last filed 990-N for 2025
- ST LUKE HOMES & SERVICES INC EIN 42-6078294 · last filed 990 for 2025
- NORTHWEST IOWA MENTAL HEALTH CENTER EIN 42-0840465 · last filed 990 for 2025
All nonprofits in SPENCER · Iowa · Community improvement and capacity building