Nonprofit · EIN 99-4311557
FRESH START MARKET AND BOUTIQUE INC
Tax-exempt · SPENCER, IA 51301
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $896,026 | $701,523 | $194,503 | $261,193 | $45,044 | $216,149 |
| December 31, 2024 | 990 | $220,985 | $201,049 | $19,936 | $76,218 | $54,572 | $21,646 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $1,710
- Program service revenue
- $891,301
- Investment income
- $3,015
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $30,211
- Compensation of officers, directors and key employees
- $36,554
- Other salaries and wages
- $282,886
- Salaries, compensation and benefits (total)
- $346,889
- Professional fundraising fees
- $0
- Legal fees
- $6,799
- Depreciation
- $10,465
- Program services (functional)
- $674,359
- Management and general (functional)
- $27,164
Balance sheet and other
- Total assets, start of year
- $76,218
- Total assets, end of year
- $261,193
- Total liabilities, end of year
- $45,044
- Net assets, end of year
- $216,149
- Publicly traded securities
- $173,015
- Net assets without donor restrictions
- $216,149
- Gross receipts
- $896,026
- Employees
- 20
- Volunteers
- 65
- Year formed
- 2024
- State of legal domicile
- IA
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 |
|---|---|---|---|
| MIKE CARLSON | TREASURER/SE Trustee or director, Officer | 1 | $0 |
| CHRIS GUDE | BOARD MEMBER Trustee or director | 7 | $0 |
| ANGELA MCCAULLEY | BOARD PRESID Trustee or director, Officer | 1 | $0 |
| SETH MCCAULLEY | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
| JENNA RAMIREZ | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KATIE MORRIS | TREASURER/SE Trustee or director, Officer | 25 | $11,467 |
| KARMEN BROWN | BOARD MEMBER Trustee or director | 1 | $0 |
| CHRIS GUDE | BOARD MEMBER Trustee or director | 5 | $0 |
| ANGELA MCCAULLEY | BOARD PRESID Trustee or director, Officer | 3 | $0 |
| SETH MCCAULLEY | VICE PRESIDE Trustee or director, Officer | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 1019 S GRAND AVE STE 7, SPENCER, IA 51301-5739
- Principal officer (990 for 2025)
- ANGELA MCCAULLEY, 205 E 18TH STREET, SPENCER, IA 51301
- Signed the 990
- ANGELA MCCAULLEY, BOARD PRESIDENT
- Phone
- (712) 580-4563
- Return prepared by
- WILLIAMS & COMPANY CPA PC
Mission
WE ARE A FAITH-BASED NON-PROFIT LOCATED IN SPENCER, IA. OUR MISSION FOR FRESH START MARKET IS TO TAKE THE STORE'S PROFITS AND POUR THEM BACK INTO OUR LOCAL COMMUNITY VIA PRE-ESTABLISHED FLOOD RELIEF ORGANIZATIONS. ONCE OUR COMMUNITY IS BACK ON ITS FEET, WE WILL THEN PLAN TO DISTRIBUTE A PORTION OF PROFITS TO OTHER COMMUNITIES IN THE MIDWEST AFFECTED BY NATURAL DISASTERS.
Program accomplishments
- OPERATING A DONATION PROCESSING CENTER TO ACCEPT, SORT, AND PREPARE DONATED CLOTHING, FURNITURE, AND OTHER HOUSEHOLD ITEMS TO BE SOLD AT SUBSTANTIAL DISCOUNTS THROUGH THE THRIFT STORE TO FAMILIES IN NEED.Expenses $674,359 · grants $30,211 · revenue $891,301
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 | 990 on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990 on file |
| 2023 | December 31, 2023 | May 15, 2024 | Check at the IRS |
IRS record
- EIN
- 99-4311557
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2025
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P20)
- Assets (IRS master file)
- $261,193
- Income (IRS master file)
- $896,026
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $896,026 | $701,523 | $261,193 | XML |
| 990 | December 2024 | $220,985 | $201,049 | $76,218 | 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 99-4311557).
Questions about FRESH START MARKET AND BOUTIQUE INC
- What is the EIN of FRESH START MARKET AND BOUTIQUE INC?
- The employer identification number (EIN) of FRESH START MARKET AND BOUTIQUE INC is 99-4311557.
- Is FRESH START MARKET AND BOUTIQUE INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2025.
- Are donations to FRESH START MARKET AND BOUTIQUE INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRESH START MARKET AND BOUTIQUE 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 FRESH START MARKET AND BOUTIQUE 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 FRESH START MARKET AND BOUTIQUE INC 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 FRESH START MARKET AND BOUTIQUE INC?
- The 990 for the year ended December 31, 2025 names ANGELA MCCAULLEY.
- Who are the officers and directors of FRESH START MARKET AND BOUTIQUE INC?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does FRESH START MARKET AND BOUTIQUE INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $896,026, expenses of $701,523 and total assets of $261,193 at year end.
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