Nonprofit · EIN 82-0420605
LATAH COUNTY BOARD OF REALTORS INC
Tax-exempt (reinstated) · MOSCOW, ID 83843
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $47,441 | $59,697 | -$12,256 | $124,992 | – | $124,992 |
| December 31, 2024 | 990-EZ | $51,489 | $46,716 | $4,773 | $137,248 | – | $137,248 |
| December 31, 2023 | 990-EZ | $51,657 | $41,017 | $10,640 | $132,475 | – | $132,475 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Membership dues
- $34,840
- Program service revenue
- $8,599
- Investment income
- $4,002
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $19,585
- Other expenses
- $40,112
Balance sheet and other
- Total assets, start of year
- $137,248
- Total assets, end of year
- $124,992
- Total liabilities, end of year
- –
- Net assets, end of year
- $124,992
- Cash, savings and investments
- $124,647
- Gross receipts
- $47,441
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 |
|---|---|---|---|
| Debbie Lawrence | Director | 1 | $0 |
| Angie Spellman | President | 1 | $0 |
| John Freeland | Director | 1 | $0 |
| Deann Billing | Past President | 1 | $0 |
| Brandie Sweet | Secretary | 1 | $0 |
| Darcy Jensen | Director | 1 | $0 |
| JT Manning | Treasurer | 1 | $0 |
| Albaitero Rosales | Director | 1 | $0 |
990-EZ for the year ended December 31, 2024: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Debbie Lawrence | Director | 1 | $0 |
| Deann Billing | President | 1 | $0 |
| JT Manning | Director | 1 | $0 |
| Bill Hall | Past President | 1 | $0 |
| Kristie Mattoon | Director | 1 | $0 |
| Brandie Sweet | Secretary | 1 | $0 |
| Mariana Bollman | Director | 1 | $0 |
| Angie Spellman | Treasurer | 1 | $0 |
| Shelly Candler | Director | 1 | $0 |
990-EZ for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Debbie Lawrence | Director | 1 | $0 |
| Deann Billing | Director | 1 | $0 |
| JT Manning | Director | 1 | $0 |
| Bill Hall | President | 1 | $0 |
| Kristie Mattoon | Secretary | 1 | $0 |
| Jessica Dahlinger | Director | 1 | $0 |
| Mariana Bollman | Director | 1 | $0 |
| Angie Spellman | Treasurer | 1 | $0 |
| Sage Francetich | Director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 9761, MOSCOW, ID 83843-0180
- Signed the 990-EZ
- JT Manning, Treasurer
- Phone
- (208) 882-5547
- Return prepared by
- Presnell Gage PLLC
Mission
The Latah County Board of Realtors Mission is to promote the real estate profession in Latah County Idaho.
Program accomplishments
- The Latah County Board of realtors Provides access to the multiple listing service, reader keys, and home tours to members. In addition, continuing education courses are offered, resources are provided to enable members to adhere to the realtor code of ethics, and funds raised to serve the community of latah county. The organization also maintains a professional standards agreement with the Idaho association of realtors and advocates for the real estate industry and private property rights, providing input in the consideration of candidates, issues and legislation.
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
- 82-0420605
- Tax-exempt status
- 501(c)(6): Business league or chamber of commerce
- Donations deductible
- No
- Exempt since
- 2015
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Community improvement and capacity building (S47)
- Assets (IRS master file)
- $124,992
- Income (IRS master file)
- $47,441
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- September 12, 2015
- Reinstated
- Effective May 15, 2010
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $47,441 | $59,697 | $124,992 | XML |
| 990-EZ | December 2024 | $51,489 | $46,716 | $137,248 | IRS |
| 990-EZ | December 2023 | $51,657 | $41,017 | $132,475 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | 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 82-0420605).
Questions about LATAH COUNTY BOARD OF REALTORS INC
- What is the EIN of LATAH COUNTY BOARD OF REALTORS INC?
- The employer identification number (EIN) of LATAH COUNTY BOARD OF REALTORS INC is 82-0420605.
- Is LATAH COUNTY BOARD OF REALTORS INC tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective May 15, 2010.
- Are donations to LATAH COUNTY BOARD OF REALTORS INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does LATAH COUNTY BOARD OF REALTORS INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of LATAH COUNTY BOARD OF REALTORS 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 LATAH COUNTY BOARD OF REALTORS INC last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of LATAH COUNTY BOARD OF REALTORS INC?
- The 990-EZ for the year ended December 31, 2025 lists 8 people; 0 received compensation from the organization.
- How much revenue does LATAH COUNTY BOARD OF REALTORS INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $47,441, expenses of $59,697 and total assets of $124,992 at year end.
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All nonprofits in MOSCOW · Idaho · Community improvement and capacity building