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Nonprofit · EIN 42-1527410

WEST UNION AREA RETIRED SCHOOL PERSONNEL EDUCATIONAL FUND INC

Tax-exempt · FAYETTE, IA 52142

Financials

$2K$2K2023$3K$2K2024$10K$2K2025
Revenue Expenses · by fiscal year end
Financials of WEST UNION AREA RETIRED SCHOOL PERSONNEL EDUCATIONAL FUND INC by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990-PF$10,341$2,043$8,298$69,351$0$69,351
December 31, 2024990-PF$2,726$2,041$685$60,787$0$60,787
December 31, 2023990-PF$2,278$2,034$244$59,849$0$59,849
Financial details: 990-PF for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$6,819
Dividends
$2,720
Interest
$5
Net gain from sales of assets
$797

Expenses

Grants and similar amounts paid
$2,000
Disbursements for charitable purposes
$2,000
Excise tax on investment income
$49

Balance sheet and other

Total assets, start of year
$60,787
Total assets, end of year
$69,351
Total liabilities, end of year
$0
Net assets, end of year
$69,351
Fair market value of assets
$77,862
Qualifying distributions
$2,000
Net investment income
$3,522

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-PF for the year ended December 31, 2025, highest compensation first.

NameTitleHours / weekCompensation
RICHARD HOFMEYER
PO BOX 626, FAYETTE, IA 52142
TREASURER0$0
GAY BOWDEN
110 CARPENTER ST, WEST UNION, IA 52175
PRESIDENT0$0
BARBARA HAGELIE
338 MAIN ST, WEST UNION, IA 52175
VICE PRES0$0
BRIAN HARPER
153 W FRANKLIN ST, WEST UNION, IA 52175
SECRETARY0$0
990-PF for the year ended December 31, 2024: 4 people
NameTitleHours / weekCompensation
RICHARD HOFMEYER
PO BOX 626, FAYETTE, IA 52142
TREASURER0$0
GAY BOWDEN
110 CARPENTER ST, WEST UNION, IA 52175
PRESIDENT0$0
BARBARA HAGELIE
338 MAIN ST, WEST UNION, IA 52175
VICE PRES0$0
BRIAN HARPER
153 W FRANKLIN ST, WEST UNION, IA 52175
SECRETARY0$0
990-PF for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
RICHARD HOFMEYER
PO BOX 626, FAYETTE, IA 52142
TREASURER0$0
GAY BOWDEN
110 CAPRENTER ST, WEST UNION, IA 52175
PRESIDENT0$0
BARBARA HAGELIE
338 MAIN ST, WEST UNION, IA 52175
VICE PRES0$0
BRIAN HARPER
153 W FRANKLIN ST, WEST UNION, IA 52175
SECRETARY0$0

Address and contacts

Address (IRS master file)
PO BOX 626, FAYETTE, IA 52142-0626
In care of
% RICHARD HOFMEYER
Signed the 990-PF
RICHARD HOFMEYER, TREASURER
Phone
(563) 422-8090
Return prepared by
HOFMEYER and HANSON PC

What it must file and when

IRS records say it files Form 990-PF. Private foundations file every year. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990-PF on file
2024December 31, 2024May 15, 2025990-PF on file
2023December 31, 2023May 15, 2024990-PF on file

IRS record

EIN
42-1527410
Tax-exempt status
501(c)(3): Charitable, religious, educational or scientific organization
Foundation status
Private non-operating foundation
Donations deductible (Pub 78)
Private foundation, 30% limit
Exempt since
2002
Accounting year ends
December
Files
Form 990-PF
Category (NTEE)
Education (B82)
Assets (IRS master file)
$69,351
Income (IRS master file)
$10,341

Filing history

FormYear endedRevenueExpensesAssetsReturn
990-PFDecember 2025$10,341$2,043$69,351IRS
990-PFDecember 2024$2,726$2,041$60,787XML
990-PFDecember 2023$2,278$2,034$59,849XML
990-PFDecember 2022–––IRS
990-PFDecember 2021–––IRS
990-PFDecember 2020–––IRS
990-PFDecember 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 42-1527410).

Questions about WEST UNION AREA RETIRED SCHOOL PERSONNEL EDUCATIONAL FUND INC

What is the EIN of WEST UNION AREA RETIRED SCHOOL PERSONNEL EDUCATIONAL FUND INC?
The employer identification number (EIN) of WEST UNION AREA RETIRED SCHOOL PERSONNEL EDUCATIONAL FUND INC is 42-1527410.
Is WEST UNION AREA RETIRED SCHOOL PERSONNEL EDUCATIONAL FUND INC tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2002.
Are donations to WEST UNION AREA RETIRED SCHOOL PERSONNEL EDUCATIONAL FUND INC tax-deductible?
Yes. It is listed in IRS Publication 78 (Private foundation, 30% limit).
Which annual return does WEST UNION AREA RETIRED SCHOOL PERSONNEL EDUCATIONAL FUND INC file?
Form 990-PF. Private foundations file every year.
When is the next return of WEST UNION AREA RETIRED SCHOOL PERSONNEL EDUCATIONAL FUND 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 WEST UNION AREA RETIRED SCHOOL PERSONNEL EDUCATIONAL FUND INC last file with the IRS?
The latest return in the IRS public files is the 990-PF for the year ended December 2025.
Who are the officers and directors of WEST UNION AREA RETIRED SCHOOL PERSONNEL EDUCATIONAL FUND INC?
The 990-PF for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
How much revenue does WEST UNION AREA RETIRED SCHOOL PERSONNEL EDUCATIONAL FUND INC have?
On its 990-PF for the year ended December 31, 2025 it reported revenue of $10,341, expenses of $2,043 and total assets of $69,351 at year end.

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