Nonprofit · EIN 85-2467747
SALMON WHITEWATER PARK ASSOCIATION INC
Tax-exempt · SALMON, ID 83467
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990 | $77,380 | $53,482 | $23,898 | $1,147,204 | $0 | $1,147,204 |
| December 31, 2023 | 990 | $165,073 | $34,887 | $130,186 | $1,123,306 | $0 | $1,123,306 |
Financial details: 990 for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $63,803
- of which government grants
- $12,350
- Program service revenue
- $0
- Investment income
- $2,093
- Net income from fundraising events
- $11,484
- Other revenue
- $11,484
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $540
- Occupancy
- $2,701
- Depreciation
- $11,480
- Program services (functional)
- $48,351
- Fundraising (functional)
- $5,131
Balance sheet and other
- Total assets, start of year
- $1,123,306
- Total assets, end of year
- $1,147,204
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,147,204
- Land, buildings and equipment
- $1,081,894
- Net assets without donor restrictions
- $1,147,204
- Gross receipts
- $77,380
- Employees
- 0
- Volunteers
- 5
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| SETH TONSMEIRE | PRESIDENT Officer | 2 | $0 |
| TULLY MACKAY | TREASURER Officer | 2 | $0 |
| LISA BYERS | SECRETARY Officer | 2 | $0 |
| TESSA SEVER | VICE PRESIDE Officer | 2 | $0 |
990 for the year ended December 31, 2023: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LISA BYERS | SECRETARY Officer | 2 | $0 |
| TULLY MACKAY | TREASURER Officer | 2 | $0 |
| TESSA SAVER | VICE PRESIDE Officer | 2 | $0 |
| SETH TONSMEIRE | PRESIDENT Officer | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 1009 S DAISY ST, SALMON, ID 83467-4750
- Principal officer (990 for 2024)
- TULLY MACKAY, 1009 SOUTH DAISY STREET, SALMON, ID 83467
- Signed the 990
- SETH TONSMEIRE, PRESIDENT
- Phone
- (208) 940-0320
- Return prepared by
- ALLEN ACCOUNTING GROUP PLLC
Mission
SWPA'S MISSION IS TO FACILITATE THE FUNDRAISING, CONSTRUCTION, AND LONGEVITY OF A WHITEWATER PARK IN SALMON, IDAHO FOR RECREATIONAL RIVER OPPORTUNITY TO BOOST THE LOCAL ECONOMY.
Program accomplishments
- IN 2024, THE SALMON WHITEWATER PARK ASSOCIATION (SWPA) SUCCESSFULLY COMPLETED THE INSTALLATION OF SIGNAGE AT THE WAVE LOCATED AT BOTH VETERAN'S PARK AND ISLAND PARK. ADDITIONALLY, SWPA CONTINUED INSTALLING BRONZE FISH ALONG THE ROCK LEVEE TO HONOR PARK DONORS. IN EARLY JUNE, SWPA HOSTED ITS ANNUAL RIVERFEST, FEATURING A COMMUNITY FLOAT AS WELL AS COMPETITIONS FOR KAYAKING, RAFTING, AND STAND-UP PADDLEBOARDING. THE EVENT ATTRACTED A STRONG TURNOUT AND SERVED AS AN EFFECTIVE FUNDRAISER.Expenses $48,351
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 | Not 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
- 85-2467747
- 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
- 2021
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N32)
- Assets (IRS master file)
- $1,147,204
- Income (IRS master file)
- $77,380
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2024 | $77,380 | $53,482 | $1,147,204 | XML |
| 990 | December 2023 | $165,073 | $34,887 | $1,123,306 | XML |
| 990 | December 2022 | $25,900 | $35,631 | $993,120 | IRS |
| 990 | December 2021 | – | – | – | 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 85-2467747).
Questions about SALMON WHITEWATER PARK ASSOCIATION INC
- What is the EIN of SALMON WHITEWATER PARK ASSOCIATION INC?
- The employer identification number (EIN) of SALMON WHITEWATER PARK ASSOCIATION INC is 85-2467747.
- Is SALMON WHITEWATER PARK ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2021.
- Are donations to SALMON WHITEWATER PARK ASSOCIATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does SALMON WHITEWATER PARK ASSOCIATION INC 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 SALMON WHITEWATER PARK ASSOCIATION INC due?
- The return for tax year 2025 (the year ending December 31, 2025) is due May 15, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did SALMON WHITEWATER PARK ASSOCIATION INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended December 2024.
- Who is the principal officer of SALMON WHITEWATER PARK ASSOCIATION INC?
- The 990 for the year ended December 31, 2024 names TULLY MACKAY.
- Who are the officers and directors of SALMON WHITEWATER PARK ASSOCIATION INC?
- The 990 for the year ended December 31, 2024 lists 4 people; 0 received compensation from the organization.
- How much revenue does SALMON WHITEWATER PARK ASSOCIATION INC have?
- On its 990 for the year ended December 31, 2024 it reported revenue of $77,380, expenses of $53,482 and total assets of $1,147,204 at year end.
Other nonprofits in SALMON
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- SALMON CITY GOLF ASSOCIATION INC EIN 82-0337920 · last filed 990 for 2025
- SALMON RIVER JUNIOR RODEO EIN 88-2110325 · last filed 990-N for 2025
- SALMON IDAHO MOUNTAIN BIKE ASSOCIATION - SIMBA EIN 81-3163626 · last filed 990-N for 2025
- LITTLE SAVAGE FOOTBALL EIN 30-1240508 · last filed 990-N for 2025
- SAVAGE BASEBALL ASSOCIATION EIN 92-3028036 · last filed 990-N for 2025
- GAITWAY OF SALMON INC EIN 47-3466895 · last filed 990-N for 2025
- SALMON YOUTH BASKETBALL ASSOCIATION EIN 88-2873025 · last filed 990-N for 2025