Nonprofit · EIN 51-0167826
PUTNAM COUNTY HISTORICAL SOCIETY
Tax-exempt · KALIDA, OH 45853
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $34,009 | $31,145 | $2,864 | $213,670 | $299 | $213,371 |
| December 31, 2024 | 990 | $32,115 | $28,195 | $3,920 | $210,806 | $299 | $210,507 |
| December 31, 2023 | 990 | $23,194 | $29,743 | -$6,549 | $206,774 | $187 | $206,587 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $32,394
- Membership dues
- $1,695
- Program service revenue
- $0
- Investment income
- $740
- Net income from sales of inventory
- $875
- Other revenue
- $875
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $6,912
- Salaries, compensation and benefits (total)
- $7,441
- Professional fundraising fees
- $0
- Accounting fees
- $1,235
- Occupancy
- $10,815
- Depreciation
- $6,511
- Management and general (functional)
- $31,145
Balance sheet and other
- Total assets, start of year
- $210,806
- Total assets, end of year
- $213,670
- Total liabilities, end of year
- $299
- Net assets, end of year
- $213,371
- Land, buildings and equipment
- $169,398
- Gross receipts
- $34,009
- Employees
- 1
- Year formed
- 1980
- State of legal domicile
- OH
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 |
|---|---|---|---|
| CAROL WISE | CURATOR Officer | 8 | $6,912 |
| ROGER LUERSMAN | PRESIDENT Officer | 2 | $0 |
| JANICE LENTZ | VICE PRESIDENT Officer | 2 | $0 |
| MARK HAMILTON | TREASURER Officer | 2 | $0 |
| LORI ANN HEMENWAY | SECRETARY Officer | 2 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CAROL WISE | CURATOR Officer | 8 | $6,047 |
| LORI ANN HEMENWAY | SECRETARY Officer | 2 | $0 |
| MARK HAMILTON | TREASURER Officer | 2 | $0 |
| ROGER LUERSMAN | PRESIDENT Officer | 2 | $0 |
| JANICE LENTZ | VICE PRESIDENT Officer | 2 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CAROL WISE | CURATOR Officer | 8 | $4,316 |
| MARK HAMILTON | TREASURER Officer | 2 | $0 |
| ROGER LUERSMAN | PRESIDENT Officer | 2 | $0 |
| JANICE LENTZ | VICE PRESIDENT Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 264, KALIDA, OH 45853-0264
- In care of
- % ROGER LUERSMAN
- Principal officer (990 for 2025)
- ROGER LUERSMAN, BOX 264, KALIDA, OH 45853
- Signed the 990
- ROGER LUERSMAN, PRESIDENT
- Phone
- (419) 538-6648
- Return prepared by
- Kahle & Associates CPA LLC
Mission
MUSEUM
Program accomplishments
- PROVIDE A HISTORICAL MUSEUM FOR COUNTY RESIDENTS
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 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
- 51-0167826
- 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
- 1975
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Assets (IRS master file)
- $213,670
- Income (IRS master file)
- $34,009
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $34,009 | $31,145 | $213,670 | IRS |
| 990 | December 2024 | $32,115 | $28,195 | $210,806 | XML |
| 990 | December 2023 | $23,194 | $29,743 | $206,774 | XML |
| 990 | December 2022 | $37,916 | $26,712 | $213,323 | 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 51-0167826).
Questions about PUTNAM COUNTY HISTORICAL SOCIETY
- What is the EIN of PUTNAM COUNTY HISTORICAL SOCIETY?
- The employer identification number (EIN) of PUTNAM COUNTY HISTORICAL SOCIETY is 51-0167826.
- Is PUTNAM COUNTY HISTORICAL SOCIETY tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1975.
- Are donations to PUTNAM COUNTY HISTORICAL SOCIETY tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PUTNAM COUNTY HISTORICAL SOCIETY file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of PUTNAM COUNTY HISTORICAL SOCIETY 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 PUTNAM COUNTY HISTORICAL SOCIETY 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 PUTNAM COUNTY HISTORICAL SOCIETY?
- The 990 for the year ended December 31, 2025 names ROGER LUERSMAN.
- Who are the officers and directors of PUTNAM COUNTY HISTORICAL SOCIETY?
- The 990 for the year ended December 31, 2025 lists 5 people; 1 received compensation from the organization, the highest $6,912 (CAROL WISE, CURATOR).
- How much revenue does PUTNAM COUNTY HISTORICAL SOCIETY have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $34,009, expenses of $31,145 and total assets of $213,670 at year end.
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