Nonprofit · EIN 26-0795046
PAYETTE LAKES COMMUNITY ASSOCIATION INC
Also known as PLCA After School Program
Tax-exempt · MCCALL, ID 83638
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $61,472 | $82,914 | -$21,442 | $125,540 | $144 | $125,396 |
| December 31, 2024 | 990-EZ | $84,145 | $78,545 | $5,600 | $148,055 | $1,217 | $146,838 |
| December 31, 2023 | 990-EZ | $127,932 | $106,610 | $21,322 | $141,360 | $122 | $141,238 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $12,825
- Program service revenue
- $48,647
Expenses
- Compensation of officers, directors and key employees
- $0
- Salaries, compensation and benefits (total)
- $64,421
- Professional fees and payments to contractors
- $4,259
- Occupancy
- $200
- Printing, publications and postage
- $229
- Other expenses
- $13,805
Balance sheet and other
- Total assets, start of year
- $148,055
- Total assets, end of year
- $125,540
- Total liabilities, end of year
- $144
- Net assets, end of year
- $125,396
- Cash, savings and investments
- $125,540
- Gross receipts
- $61,472
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 |
|---|---|---|---|
| Ira George Pool | President & CEO | 10 | $0 |
| STEFANIE BORK | President | 10 | $0 |
| Linda H Pool | Director | 10 | $0 |
| KIM MIHLFEITH | Secretary | 10 | $0 |
| TARA WOODS | Vice President | 10 | $0 |
| Donald Jasperson | Treasurer | 10 | $0 |
| Rob Hallock | Director | 10 | $0 |
990-EZ for the year ended December 31, 2024: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ira George Pool | President & CEO | 10 | $0 |
| STEFANIE BORK | President | 10 | $0 |
| Linda H Pool | Director | 10 | $0 |
| KIM MIHLFEITH | Secretary | 10 | $0 |
| TARA WOODS | Vice President | 10 | $0 |
| Donald Jasperson | Treasurer | 10 | $0 |
| Rob Hallock | Director | 10 | $0 |
990-EZ for the year ended December 31, 2023: 7 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ira George Pool | President & CEO | 10 | $0 |
| STEFANIE BORK | President | 10 | $0 |
| Linda H Pool | Director | 10 | $0 |
| KIM MIHLFEITH | Secretary | 10 | $0 |
| TARA WOODS | Vice President | 10 | $0 |
| Donald Jasperson | Treasurer | 10 | $0 |
| Rob Hallock | Director | 10 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 2069, MCCALL, ID 83638-2069
- In care of
- % LRA G POOL
- Mailing address (990-N for 2008)
- PO Box 1118, McCall ID 83638
- Principal officer (990-N for 2008)
- Ira G Pool, PO Box 1118, McCall ID 83638
- Signed the 990-EZ
- STEFANIE BORK, President
- Phone
- (208) 315-5425
- Website
- www.plca4kids.org
- Return prepared by
- Lamm and Company CPA PA
Mission
Provide behaviour guidance, academic assistance, cultural development, lifestyle instruction, scientific exploration and recreational experiences for the development of youth.
Program accomplishments
- Principal function is to operate an elementary after school program in McCall with an enrollment of +/- 35 children. Field trips to local educational sites plus tutoring, science, sports, arts and crafts, and snacks are incorporated into the daily schedule.
- Provide a weekly summer recreational outing for area youth including a bike rodeo, Hike and Bike, Fun Day in the park over the 4th of July, Lacrosse clinic, Kayaking and sand sculpturing, overnight camping, and outing at a family camp with swimming, and rock climbing.
- For the Calendar Year 2018, funding for our programs was provided by numerous grants, private donations, fund raisers and minimum tuition fees.
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-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
- 26-0795046
- 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
- 2009
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Community improvement and capacity building (S20)
- Assets (IRS master file)
- $125,540
- Income (IRS master file)
- $61,472
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $61,472 | $82,914 | $125,540 | IRS |
| 990-EZ | December 2024 | $84,145 | $78,545 | $148,055 | XML |
| 990-EZ | December 2023 | $127,932 | $106,610 | $141,360 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2018 | – | – | – | IRS |
| 990-N for 2008 Officer: Ira G Pool | December 31, 2008 | ≤ $50,000 receipts | – | – | e-Postcard |
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 26-0795046).
Questions about PAYETTE LAKES COMMUNITY ASSOCIATION INC
- What is the EIN of PAYETTE LAKES COMMUNITY ASSOCIATION INC?
- The employer identification number (EIN) of PAYETTE LAKES COMMUNITY ASSOCIATION INC is 26-0795046.
- Is PAYETTE LAKES COMMUNITY ASSOCIATION INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to PAYETTE LAKES COMMUNITY ASSOCIATION INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PAYETTE LAKES COMMUNITY 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 PAYETTE LAKES COMMUNITY ASSOCIATION 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 PAYETTE LAKES COMMUNITY ASSOCIATION 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 is the principal officer of PAYETTE LAKES COMMUNITY ASSOCIATION INC?
- The 990-N for 2008 names Ira G Pool.
- Who are the officers and directors of PAYETTE LAKES COMMUNITY ASSOCIATION INC?
- The 990-EZ for the year ended December 31, 2025 lists 7 people; 0 received compensation from the organization.
- How much revenue does PAYETTE LAKES COMMUNITY ASSOCIATION INC have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $61,472, expenses of $82,914 and total assets of $125,540 at year end.
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- PAYETTE RIVERWALK ALLIANCE EIN 85-3806171 · last filed 990-N for 2024
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All nonprofits in MCCALL · Idaho · Community improvement and capacity building