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Nonprofit · EIN 42-1375213

SPIRIT LAKE PROTECTIVE ASSOCIATION

Tax-exempt · SPIRIT LAKE, IA 51360

Financials

$242K$242K2023$121K$64K2024
Revenue Expenses · by fiscal year end
Financials of SPIRIT LAKE PROTECTIVE ASSOCIATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
July 31, 2025990$121,288$63,883$57,405$614,569$0$614,569
July 31, 2024990$241,507$241,798-$291$557,164$0$557,164
Financial details: 990 for the year ended July 31, 2025

Revenue

Contributions, gifts and grants
$104,775
Membership dues
$17,140
Program service revenue
$0
Investment income
$5,548
Net income from fundraising events
$10,965
Other revenue
$10,965

Expenses

Grants and similar amounts paid
$0
Other salaries and wages
$1,100
Salaries, compensation and benefits (total)
$1,100
Professional fundraising fees
$0
Accounting fees
$1,775
Program services (functional)
$62,541
Management and general (functional)
$1,342

Balance sheet and other

Total assets, start of year
$557,164
Total assets, end of year
$614,569
Total liabilities, end of year
$0
Net assets, end of year
$614,569
Net assets without donor restrictions
$614,569
Gross receipts
$127,285
Employees
0
Year formed
1984
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.

NameTitleHours / weekCompensation
BECKI HUISENGADIRECTOR
Trustee or director
2$0
KIRK HUISENGADIRECTOR
Trustee or director
2$0
CRAIG LAWRENCEDIRECTOR
Trustee or director
2$0
BILL LEUPOLDDIRECTOR
Trustee or director
2$0
ROSIE LUNDQUISTSECRETARY
Trustee or director, Officer
4$0
BILL MAASDIRECTOR
Trustee or director
2$0
GAYLE MAYERVICE PRESIDE
Trustee or director, Officer
2$0
FRANK MCDOWELLDIRECTOR
Trustee or director
2$0
MARIA MELLMANTREASURER
Trustee or director, Officer
4$0
TRAVIS SCHLENGERDIRECTOR
Trustee or director
2$0
JOHN SMELTZERPRESIDENT
Trustee or director, Officer
2$0
MARSHA SMELTZERDIRECTOR
Trustee or director
2$0
BLAINE STRAMPEDIRECTOR
Trustee or director
2$0
JOE ULMANDIRECTOR
Trustee or director
2$0
MAGGIE WILCOXDIRECTOR
Trustee or director
2$0
990 for the year ended July 31, 2024: 15 people
NameTitleHours / weekCompensation
ROSIE LUNDQUISTSECRETARY
Officer
4$550
MARIA MELLMANNTREASURER
Officer
4$550
BLAINE STRAMPEDIRECTOR
Officer
2$0
JOE ULMANDIRECTOR
Officer
2$0
BECKI HUISENGABOARD MEMBER
Officer
2$0
CRAIG LAWRENCEDIRECTOR
Officer
2$0
KIRK HUISENGABOARD MEMBER
Officer
2$0
BILL LEUPOLDDIRECTOR
Officer
2$0
BILL MAASDIRECTOR
Officer
2$0
JOHN SMELTZERPRESIDENT
Officer
2$0
MARSHA SMELTZERDIRECTOR
Officer
2$0
GAYLE MAYERVICE PRESIDE
Officer
2$0
MAGGIE WILCOXDIRECTOR
Officer
2$0
FRANK MCDOWELLDIRECTOR
Officer
2$0
TRAVIS SCHLENGERDIRECTOR
Officer
2$0

Address and contacts

Address (IRS master file)
PO BOX 51, SPIRIT LAKE, IA 51360-0051
In care of
% BECKI HUISENGA
Principal officer (990 for 2024)
JOHN SMELTZER, PO BOX 51, SPIRIT LAKE, IA 51360
Signed the 990
JOHN SMELTZER, PRESIDENT
Phone
(712) 330-2312
Return prepared by
WILLIAMS & COMPANY CPA PC

Mission

TO SOLICIT AND RECEIVE CONTRIBUTIONS, GIFTS, GRANTS, DEVISES, OR BEQUESTS OF REAL OR PERSONAL PROPERTY OR BOTH FROM INDIVIDUALS, FOUNDATIONS, AND PUBLIC AND PRIVATE ENTITIES; AND TO MAINTAIN, USE AND APPLY, DIRECTLY OR INDIRECTLY, THE WHOLE OR ANY PART OF THE INCOME THEREFROM AND THE PRINCIPAL THEREOF, EXCLUSIVELY FOR THE BENEFIT OF, OR TO CARRY OUT THE PURPOSES OF PRESERVATION OF BIG SPIRIT LAKE AND SURROUNDING AREAS.

990 for the year ended July 31, 2025

Program accomplishments

  • ENHANCE THE WATER QUALITY AND WILDLIFE HABITAT FOR THE IOWA GREAT LAKES REGION
    Expenses $30,541
  • FIREWORKS DISPLAY ON BIG SPIRIT LAKE
    Expenses $32,000

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 yearYear endedDueIRS public records
2025July 31, 2026December 15, 2026Not due yet
2024July 31, 2025December 15, 2025990 on file
2023July 31, 2024December 16, 2024990 on file

IRS record

EIN
42-1375213
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Publicly supported organization (509(a)(2))
Donations deductible (Pub 78)
Public charity, 50% deduction limit
Exempt since
1991
Accounting year ends
July
Files
Form 990 or 990-EZ
Assets (IRS master file)
$614,569
Income (IRS master file)
$127,285

Filing history

FormYear endedRevenueExpensesAssetsReturn
990July 2025$121,288$63,883$614,569XML
990July 2024$241,507$241,798$557,164XML
990July 2023$256,121$167,426$514,086IRS
990-EZJuly 2022–––IRS
990-EZJuly 2021–––IRS
990-EZJuly 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 42-1375213).

Questions about SPIRIT LAKE PROTECTIVE ASSOCIATION

What is the EIN of SPIRIT LAKE PROTECTIVE ASSOCIATION?
The employer identification number (EIN) of SPIRIT LAKE PROTECTIVE ASSOCIATION is 42-1375213.
Is SPIRIT LAKE PROTECTIVE ASSOCIATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1991.
Are donations to SPIRIT LAKE PROTECTIVE ASSOCIATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does SPIRIT LAKE PROTECTIVE ASSOCIATION 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 SPIRIT LAKE PROTECTIVE ASSOCIATION 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 SPIRIT LAKE PROTECTIVE ASSOCIATION 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 SPIRIT LAKE PROTECTIVE ASSOCIATION?
The 990 for the year ended July 31, 2025 names JOHN SMELTZER.
Who are the officers and directors of SPIRIT LAKE PROTECTIVE ASSOCIATION?
The 990 for the year ended July 31, 2025 lists 15 people; 0 received compensation from the organization.
How much revenue does SPIRIT LAKE PROTECTIVE ASSOCIATION have?
On its 990 for the year ended July 31, 2025 it reported revenue of $121,288, expenses of $63,883 and total assets of $614,569 at year end.

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