Nonprofit · EIN 92-2178175
WEST LIBERTY FINE ARTS BOOSTERS
Tax-exempt · WEST LIBERTY, IA 52776
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $45,374 | $37,820 | $7,554 | $73,119 | – | $73,119 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $11,145
- Investment income
- $98
- Other revenue
- $34,131
Expenses
- Compensation of officers, directors and key employees
- $0
- Other expenses
- $37,820
- Program services (functional)
- $37,820
Balance sheet and other
- Total assets, start of year
- $65,565
- Total assets, end of year
- $73,119
- Total liabilities, end of year
- –
- Net assets, end of year
- $73,119
- Cash, savings and investments
- $73,119
- Gross receipts
- $45,374
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 |
|---|---|---|---|
| JESSICA MADSEN | PRESIDENT | 5 | $0 |
| MARY JO LUGO | VICE PRESIDENT | 5 | $0 |
| MARCI GOULETTE | SECRETARY | 5 | $0 |
| CHERIE LOVELL | TREASURER | 5 | $0 |
| LINLEY HEATH | MEMBER AT LARGE | 5 | $0 |
| KRISTINA CHRISTENSEN | MEMBER AT LARGE | 5 | $0 |
Address and contacts
- Address (IRS master file)
- 305 N CALHOUN ST, WEST LIBERTY, IA 52776-1423
- Signed the 990-EZ
- CHERIE LOVELL, TREASURER
- Return prepared by
- MARTIN P BROWN CPA
Mission
WORK WITH THE SCHOOL DISTRICTS FINE ARTS DEPT
Program accomplishments
- TO WORK IN CONJUNCTION WITH THE ART, DRAMA, SPEECH AND MUSIC DEPT AND FACULTY OF THE WEST LIBERTY SCHOOL DISTRICT TO PROVIDE EDUCATION IN THE ARTSExpenses $37,820
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 | Check at the IRS |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 92-2178175
- 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
- 2024
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Education (B90)
- Assets (IRS master file)
- $73,119
- Income (IRS master file)
- $45,374
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $45,374 | $37,820 | $73,119 | XML |
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 92-2178175).
Questions about WEST LIBERTY FINE ARTS BOOSTERS
- What is the EIN of WEST LIBERTY FINE ARTS BOOSTERS?
- The employer identification number (EIN) of WEST LIBERTY FINE ARTS BOOSTERS is 92-2178175.
- Is WEST LIBERTY FINE ARTS BOOSTERS tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
- Are donations to WEST LIBERTY FINE ARTS BOOSTERS tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does WEST LIBERTY FINE ARTS BOOSTERS file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of WEST LIBERTY FINE ARTS BOOSTERS 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 WEST LIBERTY FINE ARTS BOOSTERS 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 WEST LIBERTY FINE ARTS BOOSTERS?
- The 990-EZ for the year ended December 31, 2025 lists 6 people; 0 received compensation from the organization.
- How much revenue does WEST LIBERTY FINE ARTS BOOSTERS have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $45,374, expenses of $37,820 and total assets of $73,119 at year end.
Other nonprofits in WEST LIBERTY
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- KNIGHTS OF COLUMBUS ST JOSEPHS COUNCIL 12994 EIN 80-0035373 · last filed 990-N for 2025
- WEST LIBERTY ATHLETIC BOOSTER CLUB EIN 37-1890839 · last filed 990-N for 2025
- SIMPSON MEMORIAL HOME INC EIN 42-0950871 · last filed 990 for 2025
- JOSEPH AND EDWARD RYAN MEMORIAL EIN 87-0693977 · last filed 990-PF for 2025
- MUSCATINE COUNTY FAIR EIN 42-0572717 · last filed 990 for 2025
- GOLDEN YEARS HOUSING INC EIN 23-7362369 · last filed 990 for 2025
- WEST LIBERTY GOLF AND COUNTRY CLUB EIN 42-0821054 · last filed 990 for 2025