Nonprofit · EIN 47-4056794
LEG UP FUND
Tax-exempt · SHAKOPEE, MN 55379
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $12,005 | $30,341 | -$18,336 | $256,589 | – | $256,589 |
| December 31, 2024 | 990-EZ | $164,244 | $154,294 | $9,950 | $274,925 | – | $274,925 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $9,311
- Investment income
- $2,694
Expenses
- Grants and similar amounts paid
- $24,000
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $2,538
- Other expenses
- $3,803
- Program services (functional)
- $30,341
Balance sheet and other
- Total assets, start of year
- $274,925
- Total assets, end of year
- $256,589
- Total liabilities, end of year
- –
- Net assets, end of year
- $256,589
- Cash, savings and investments
- $256,589
- Gross receipts
- $12,005
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLA DAILEY | President | 2 | $0 |
| KAY KING | Treasurer | 1 | $0 |
| MICHELE DAHL | Secretary | 1 | $0 |
990-EZ for the year ended December 31, 2024: 3 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| WILLA DAILEY | President | 2 | $0 |
| KAY KING | Treasurer | 1 | $0 |
| MICHELE DAHL | Secretary | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 184, SHAKOPEE, MN 55379-0184
- Mailing address (990-N for 2016)
- 1100 Canterbury Road, Shakopee MN 55379
- Principal officer (990-N for 2016)
- Willa Dailey, 20182 586th Lane, Mankato MN 56001
- Signed the 990-EZ
- WILLA DAILEY, President
- Phone
- (612) 298-3478
- Return prepared by
- JOHNSON & HOEHN LTD CPAS
Mission
The Leg Up Fund is committed to raising awareness of the importance of assisting Canterbury Parks injured jockeys and to provide financial assistance, based on individual need, to those that are injured while riding in races at Canterbury Park.
Program accomplishments
- The Organization provides financial assistance to jockeys that were injured at Canterbury Park and also to provide jockey support for other programs administered by HBPA and Chaplaincy.Expenses $30,341
What it must file and when
IRS records say it files Form 990-N (e-Postcard). Gross receipts normally $50,000 or less. 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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 47-4056794
- 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
- 2017
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Human services (P60)
- Assets (IRS master file)
- $256,589
- Income (IRS master file)
- $12,005
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | – | – | – | IRS |
| 990-EZ | December 2024 | – | – | – | IRS |
| 990-EZ | December 2023 | $79,610 | $49,796 | $264,975 | IRS |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-EZ | December 2017 | – | – | – | IRS |
| 990-N for 2016 Officer: Willa Dailey | December 31, 2016 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS publishes only the latest e-Postcard per organization; earlier years appear here as 990.tax collects the monthly files. 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.
Questions about LEG UP FUND
- What is the EIN of LEG UP FUND?
- The employer identification number (EIN) of LEG UP FUND is 47-4056794.
- Is LEG UP FUND tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2017.
- Are donations to LEG UP FUND tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does LEG UP FUND file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of LEG UP FUND 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 LEG UP FUND last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of LEG UP FUND?
- The 990-N for 2016 names Willa Dailey.
- Who are the officers and directors of LEG UP FUND?
- The 990-EZ for the year ended December 31, 2025 lists 3 people; 0 received compensation from the organization.
- How much revenue does LEG UP FUND have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $12,005, expenses of $30,341 and total assets of $256,589 at year end.
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