Nonprofit · EIN 42-6060183
CLAY COUNTY HERITAGE
Tax-exempt · SPENCER, IA 51301
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $153,153 | $141,854 | $11,299 | $1,994,645 | $9,680 | $1,984,965 |
| December 31, 2024 | 990 | $90,789 | $135,346 | -$44,557 | $1,959,407 | $11,296 | $1,948,111 |
| December 31, 2023 | 990 | $125,580 | $136,065 | -$10,485 | $2,004,512 | $30,369 | $1,974,143 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $149,311
- of which government grants
- $98,854
- Membership dues
- $14,159
- Program service revenue
- $0
- Investment income
- $1,602
- Net rental income
- $280
- Other revenue
- $2,240
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $38,320
- Other salaries and wages
- $16,498
- Salaries, compensation and benefits (total)
- $59,012
- Professional fundraising fees
- $0
- Occupancy
- $46,643
- Program services (functional)
- $128,769
- Management and general (functional)
- $13,085
Balance sheet and other
- Total assets, start of year
- $1,959,407
- Total assets, end of year
- $1,994,645
- Total liabilities, end of year
- $9,680
- Net assets, end of year
- $1,984,965
- Land, buildings and equipment
- $1,723,837
- Gross receipts
- $153,153
- Employees
- 3
- Volunteers
- 25
- Year formed
- 1960
- 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 December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KRISTINE WILLRETT | President Trustee or director, Officer | 2 | $0 |
| CAROLINE NELSON | Vice President Trustee or director, Officer | 2 | $0 |
| JACQUELINE JOHNSON | Vice President Trustee or director, Officer | 2 | $0 |
| SONNA WINTHER | SECRETARY Trustee or director, Officer | 2 | $0 |
| MARY JO SMITH | TREASURER Trustee or director, Officer | 4 | $0 |
| KAY LAMPORT | Past President Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KRISTINE WILLRETT | Vice President Trustee or director, Officer | 2 | $0 |
| CAROLINE NELSON | BOARD MEMBER Trustee or director | 1 | $0 |
| JACQUELINE JOHNSON | Vice President Trustee or director, Officer | 2 | $0 |
| SONNA WINTHER | SECRETARY Trustee or director, Officer | 2 | $0 |
| MARY JO SMITH | TREASURER Trustee or director, Officer | 4 | $0 |
| KAY LAMPORT | President Trustee or director, Officer | 2 | $0 |
| SARA RICKE | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KRISTINE WILLRETT | Vice President Trustee or director, Officer | 2 | $0 |
| CAROLINE NELSON | BOARD MEMBER Trustee or director | 1 | $0 |
| JACQUELINE JOHNSON | Vice President Trustee or director, Officer | 2 | $0 |
| SONNA WINTHER | SECRETARY Trustee or director, Officer | 2 | $0 |
| MARY JO SMITH | TREASURER Trustee or director, Officer | 4 | $0 |
| KAY LAMPORT | President Trustee or director, Officer | 2 | $0 |
| SARA RICKE | BOARD MEMBER Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 7912, SPENCER, IA 51301-7912
- Principal officer (990 for 2025)
- MARY JO SMITH, PO BOX 7912, SPENCER, IA 513017912
- Signed the 990
- KAY LAMPORT, Past President
- Phone
- (712) 262-3304
- Website
- www.claycountyheritage.org
- Return prepared by
- WINTHER STAVE & CO LLP
Mission
To collect, preserve and display the history and artifacts and educate the residents of Clay County, Iowa about the history of the County.
Program accomplishments
- NON-PROFIT EDUCATIONAL MUSEUMExpenses $128,769
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 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 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
- 42-6060183
- 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
- 1986
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $1,994,645
- Income (IRS master file)
- $153,153
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $153,153 | $141,854 | $1,994,645 | XML |
| 990 | December 2024 | $90,789 | $135,346 | $1,959,407 | XML |
| 990 | December 2023 | $125,580 | $136,065 | $2,004,512 | XML |
| 990 | December 2022 | $95,747 | $209,309 | $2,020,527 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | 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 42-6060183).
Questions about CLAY COUNTY HERITAGE
- What is the EIN of CLAY COUNTY HERITAGE?
- The employer identification number (EIN) of CLAY COUNTY HERITAGE is 42-6060183.
- Is CLAY COUNTY HERITAGE tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1986.
- Are donations to CLAY COUNTY HERITAGE tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CLAY COUNTY HERITAGE 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 CLAY COUNTY HERITAGE 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 CLAY COUNTY HERITAGE last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who is the principal officer of CLAY COUNTY HERITAGE?
- The 990 for the year ended December 31, 2025 names MARY JO SMITH.
- Who are the officers and directors of CLAY COUNTY HERITAGE?
- The 990 for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does CLAY COUNTY HERITAGE have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $153,153, expenses of $141,854 and total assets of $1,994,645 at year end.
Other nonprofits in SPENCER
- 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
- COMMUNITY HOUSING INITIATIVES INC EIN 42-1416426 · last filed 990 for 2024
- CLAY COUNTY FAIR ASSOCIATION EIN 42-0185302 · last filed 990 for 2025
- SPENCER REGIONAL HEALTHCARE FOUNDATION EIN 42-1416816 · last filed 990 for 2025
- EASTWOOD OF AMES INC EIN 20-4700881 · last filed 990 for 2024
- YOUNG MENS CHRISTIAN ASSOCIATION OF SPENCER IOWA EIN 42-0820570 · last filed 990 for 2025
- SPENCER INDUSTRIES FOUNDATION EIN 42-0889788 · last filed 990 for 2025