Nonprofit · EIN 42-6064940
PUBLIC BENEFIT HOLDING CORPORATION OF SPENCER IOWA
Tax-exempt · SPENCER, IA 51301
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $314,348 | $410,741 | -$96,393 | $2,219,923 | $0 | $2,219,923 |
| December 31, 2024 | 990 | $162,092 | $226,993 | -$64,901 | $2,316,316 | $0 | $2,316,316 |
| December 31, 2023 | 990 | $702,291 | $215,431 | $486,860 | $2,381,217 | $0 | $2,381,217 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $0
- Investment income
- $2,501
- Net rental income
- $250
- Other revenue
- $311,847
Expenses
- Grants and similar amounts paid
- $295,000
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $785
- Depreciation
- $6,657
- Program services (functional)
- $403,299
- Management and general (functional)
- $7,442
Balance sheet and other
- Total assets, start of year
- $2,316,316
- Total assets, end of year
- $2,219,923
- Total liabilities, end of year
- $0
- Net assets, end of year
- $2,219,923
- Land, buildings and equipment
- $1,558,587
- Gross receipts
- $314,348
- Employees
- 0
- Year formed
- 1930
- 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 |
|---|---|---|---|
| ROGER EARL | Director Trustee or director | 0 | $0 |
| STEPH ESSICK | Director Trustee or director | 0 | $0 |
| RON BAUERMEISTER | Secretary/Treas Trustee or director, Officer | 0 | $0 |
| KENT CHRISTENSEN | President Trustee or director, Officer | 0 | $0 |
| LEONARD LANGNER | Director Trustee or director | 0 | $0 |
| DALE HODGES | Director Trustee or director | 0 | $0 |
| GLENN ROGHAIR | DIRECTOR Trustee or director | 0 | $0 |
| JERRY CLAUSEN | DIRECTOR Trustee or director | 0 | $0 |
| LEE SEAMAN | Director Trustee or director | 0 | $0 |
| JOHN OLSON | Director Trustee or director | 0 | $0 |
| RANDALL ANDERSON | Vice President Trustee or director, Officer | 0 | $0 |
| NORMAN NIELSEN | Director Trustee or director | 0 | $0 |
990 for the year ended December 31, 2024: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROGER EARL | Director Trustee or director | 0 | $0 |
| STEPH ESSICK | Director Trustee or director | 0 | $0 |
| RON BAUERMEISTER | Secretary/Treas Trustee or director, Officer | 0 | $0 |
| KENT CHRISTENSEN | President Trustee or director, Officer | 0 | $0 |
| LEONARD LANGNER | Director Trustee or director | 0 | $0 |
| DALE HODGES | Director Trustee or director | 0 | $0 |
| GLENN ROGHAIR | DIRECTOR Trustee or director | 0 | $0 |
| JERRY CLAUSEN | DIRECTOR Trustee or director | 0 | $0 |
| LEE SEAMAN | Director Trustee or director | 0 | $0 |
| JOHN OLSON | Director Trustee or director | 0 | $0 |
| RANDALL ANDERSON | Vice President Trustee or director, Officer | 0 | $0 |
| NORMAN NIELSEN | Director Trustee or director | 0 | $0 |
990 for the year ended December 31, 2023: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ROGER EARL | Vice President Trustee or director | 0 | $0 |
| JOHN BLAIR | Director Trustee or director | 0 | $0 |
| RON BAUERMEISTER | Secretary/Treas Trustee or director, Officer | 0 | $0 |
| KENT CHRISTENSEN | DIRECTOR Trustee or director, Officer | 0 | $0 |
| DALE HODGES | Director Trustee or director | 0 | $0 |
| GLENN ROGHAIR | DIRECTOR Trustee or director | 0 | $0 |
| JERRY CLAUSEN | DIRECTOR Trustee or director | 0 | $0 |
| LEE SEAMAN | Director Trustee or director, Officer | 0 | $0 |
| RANDALL ANDERSON | Director Trustee or director | 0 | $0 |
| NORMAN NIELSEN | President Trustee or director | 0 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 462, SPENCER, IA 51301-0462
- Signed the 990
- RON BAUERMEISTER, SECRETARY
- Return prepared by
- WINTHER STAVE & CO LLP
Mission
BENEFIT THE SPENCER FAMILY YMCA
Program accomplishments
- PUBLIC BENEFIT HOLDING CORP. OF SPENCER IA MANAGES FARMLAND FOR THE BENEFIT OF THE SPENCER FAMILY YMCA. THE EXCESS OF REVENUE OVER EXPENSES IS REMITTED TO THE YMCA TO BE USED FOR PROGRAM EXPENSES.Expenses $403,299 · revenue $311,598
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
- 42-6064940
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Supporting organization (509(a)(3))
- Donations deductible (Pub 78)
- Supporting organization of unknown type
- Exempt since
- 1979
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $2,219,923
- Income (IRS master file)
- $314,348
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $314,348 | $410,741 | $2,219,923 | XML |
| 990 | December 2024 | $162,092 | $226,993 | $2,316,316 | XML |
| 990 | December 2023 | $702,291 | $215,431 | $2,381,217 | XML |
| 990 | December 2022 | $259,324 | $204,675 | $1,894,357 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | 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 42-6064940).
Questions about PUBLIC BENEFIT HOLDING CORPORATION OF SPENCER IOWA
- What is the EIN of PUBLIC BENEFIT HOLDING CORPORATION OF SPENCER IOWA?
- The employer identification number (EIN) of PUBLIC BENEFIT HOLDING CORPORATION OF SPENCER IOWA is 42-6064940.
- Is PUBLIC BENEFIT HOLDING CORPORATION OF SPENCER IOWA tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1979.
- Are donations to PUBLIC BENEFIT HOLDING CORPORATION OF SPENCER IOWA tax-deductible?
- Yes. It is listed in IRS Publication 78 (Supporting organization of unknown type).
- Which annual return does PUBLIC BENEFIT HOLDING CORPORATION OF SPENCER IOWA 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 PUBLIC BENEFIT HOLDING CORPORATION OF SPENCER IOWA 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 PUBLIC BENEFIT HOLDING CORPORATION OF SPENCER IOWA last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2025.
- Who are the officers and directors of PUBLIC BENEFIT HOLDING CORPORATION OF SPENCER IOWA?
- The 990 for the year ended December 31, 2025 lists 12 people; 0 received compensation from the organization.
- How much revenue does PUBLIC BENEFIT HOLDING CORPORATION OF SPENCER IOWA have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $314,348, expenses of $410,741 and total assets of $2,219,923 at year end.
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