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Nonprofit · EIN 87-0404497

LOGAN COMMUNITY FOUNDATION

Also known as DBA TOP OF UTAH ENTERTAINMENT

Tax-exempt (reinstated) · NORTH LOGAN, UT 84341

Financials

$369K$380K2023$571K$537K2024
Revenue Expenses · by fiscal year end
Financials of LOGAN COMMUNITY FOUNDATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$570,780$536,696$34,084$177,608$0$177,608
June 30, 2024990$368,679$380,367-$11,688$143,524$0$143,524
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$181,638
Program service revenue
$387,869
Investment income
$407
Net income from fundraising events
$423
Net income from sales of inventory
-$262
Other revenue
$866

Expenses

Grants and similar amounts paid
$0
Compensation of officers, directors and key employees
$101,670
Other salaries and wages
$76,713
Salaries, compensation and benefits (total)
$178,383
Professional fundraising fees
$0
Accounting fees
$2,955
Travel
$1,014
Depreciation
$2,887
Program services (functional)
$511,251
Management and general (functional)
$11,017
Fundraising (functional)
$14,428

Balance sheet and other

Total assets, start of year
$143,524
Total assets, end of year
$177,608
Total liabilities, end of year
$0
Net assets, end of year
$177,608
Land, buildings and equipment
$8,079
Net assets without donor restrictions
$177,608
Gross unrelated business income
$1,273
Gross receipts
$571,042
Employees
0
Volunteers
40
Year formed
1989
State of legal domicile
UT

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 June 30, 2025, highest compensation first.

NameTitleHours / weekCompensation
Whitney MetzPresident
Officer
25$87,333
Cyndi FordSecretary
Officer
5$12,180
Jill WilliamsTreasurer
Officer
10$2,157
David SidwellTrustee
Trustee or director
5$0
Mitzi MeachamTrustee
Trustee or director
5$0
Ryan LeonhardtTrustee
Trustee or director
5$0
Adam PaulTrustee
Trustee or director
5$0
Sebrina WoodlandArtistic Dir
Officer
15$0
Julie NeedhamTrustee
Officer
5$0
990 for the year ended June 30, 2024: 9 people
NameTitleHours / weekCompensation
Whitney MetzPresident
Officer
25$29,760
Jill WilliamsTreasurer
Officer
10$3,298
Cyndi FordSecretary
Officer
5$2,197
Sebrina WoodlandArtistic Dir
Officer
15$1,077
David SidwellTrustee
Trustee or director
5$0
Mitzi MeachamTrustee
Trustee or director
5$0
Ryan LeonhardtTrustee
Trustee or director
5$0
Adam PaulTrustee
Trustee or director
5$0
Julie NeedhamTrustee
Officer
5$0

Address and contacts

Address (IRS master file)
PO BOX 6652, NORTH LOGAN, UT 84341-6652
In care of
% KARLEE HEAPS
Principal officer (990 for 2024)
Whitney Metz, PO Box 6652, North Logan, UT 84341
Signed the 990
Whitney Metz, President
Phone
(208) 221-4838
Return prepared by
Cook Martin Poulson PC

Mission

Develop an appreciation for the arts in people of all ages in the community

990 for the year ended June 30, 2025

Program accomplishments

  • Putting on a variety of productions showcasing the local talent including the youth and children, to help develop an appreciation for the arts within the community. Approximately 6000 community members attended the productions and 400 members participated in them.
    Expenses $511,251 · grants $181,638 · revenue $389,404

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 June, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024990 on file

IRS record

EIN
87-0404497
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
June
Files
Form 990 or 990-EZ
Assets (IRS master file)
$177,608
Income (IRS master file)
$571,042

Revocation and reinstatement

Exemption revoked
November 15, 2019
Posted by the IRS
March 9, 2020
Reinstated
Effective November 15, 2019

From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2025$570,780$536,696$177,608XML
990June 2024$368,679$380,367$143,524XML
990-TJune 2024–––IRS
990June 2023$182,299$174,735$155,212IRS
990-TJune 2023–––IRS
990June 2022–––IRS
990-TJune 2022–––IRS
990June 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 87-0404497).

Questions about LOGAN COMMUNITY FOUNDATION

What is the EIN of LOGAN COMMUNITY FOUNDATION?
The employer identification number (EIN) of LOGAN COMMUNITY FOUNDATION is 87-0404497.
Is LOGAN COMMUNITY FOUNDATION tax-exempt?
Yes. The IRS revoked its exemption on November 15, 2019 and reinstated it effective November 15, 2019.
Are donations to LOGAN COMMUNITY FOUNDATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does LOGAN COMMUNITY FOUNDATION 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 LOGAN COMMUNITY FOUNDATION due?
The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did LOGAN COMMUNITY FOUNDATION last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended June 2025.
Who is the principal officer of LOGAN COMMUNITY FOUNDATION?
The 990 for the year ended June 30, 2025 names Whitney Metz.
Who are the officers and directors of LOGAN COMMUNITY FOUNDATION?
The 990 for the year ended June 30, 2025 lists 9 people; 3 received compensation from the organization, the highest $87,333 (Whitney Metz, President).
How much revenue does LOGAN COMMUNITY FOUNDATION have?
On its 990 for the year ended June 30, 2025 it reported revenue of $570,780, expenses of $536,696 and total assets of $177,608 at year end.

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