Nonprofit · EIN 27-0614976
KOSSUTH COUNTY AGRICULTURAL AND MOTOR SPORTS MUSEUM
Tax-exempt · ALGONA, IA 50511
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $24,748 | $117,884 | -$93,136 | $1,162,091 | $0 | $1,162,091 |
| December 31, 2024 | 990 | $20,275 | $50,937 | -$30,662 | $1,255,227 | $0 | $1,255,227 |
| December 31, 2023 | 990 | $38,208 | $47,781 | -$9,573 | $1,285,889 | $0 | $1,285,889 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $19,355
- of which government grants
- $7,500
- Membership dues
- $275
- Program service revenue
- $3,386
- Investment income
- $462
- Net rental income
- $525
- Other revenue
- $1,545
Expenses
- Grants and similar amounts paid
- $50,000
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Accounting fees
- $990
- Occupancy
- $11,680
- Depreciation
- $33,105
- Program services (functional)
- $116,508
- Management and general (functional)
- $1,376
Balance sheet and other
- Total assets, start of year
- $1,255,227
- Total assets, end of year
- $1,162,091
- Total liabilities, end of year
- $0
- Net assets, end of year
- $1,162,091
- Land, buildings and equipment
- $923,876
- Gross receipts
- $24,748
- Employees
- 0
- Volunteers
- 15
- Year formed
- 2009
- 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 |
|---|---|---|---|
| JAMES BLACK | TREASURER Trustee or director, Officer | 4 | $0 |
| BRIAN ELLMAN | DIRECTOR Trustee or director | 3 | $0 |
| RICHARD ERPELDING | DIRECTOR Trustee or director | 2 | $0 |
| MITCHELL HABEGER | DIRECTOR Trustee or director | 2 | $0 |
| DUANE HANNOVER | DIRECTOR Trustee or director | 1 | $0 |
| DONALD HEUPEL | VICE PRESIDE Trustee or director, Officer | 6 | $0 |
| RICK KLEIN | PRESIDENT Trustee or director, Officer | 6 | $0 |
| RON LOHMAN | DIRECTOR/CUR Trustee or director | 6 | $0 |
| TOM MCGUIRE | SECRETARY Trustee or director, Officer | 4 | $0 |
| MARTY PRINGLE | DIRECTOR Trustee or director | 2 | $0 |
| RON REEFER | DIRECTOR Trustee or director | 2 | $0 |
| IRENE RICKY | DIRECTOR Trustee or director | 3 | $0 |
| DON THEESFELD | DIRECTOR Trustee or director | 4 | $0 |
990 for the year ended December 31, 2024: 13 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES BLACK | TREASURER Trustee or director, Officer | 2 | $0 |
| BRIAN ELLMAN | DIRECTOR Trustee or director | 3 | $0 |
| RICHARD ERPELDING | DIRECTOR Trustee or director | 2 | $0 |
| MITCHELL HABEGER | DIRECTOR Trustee or director | 1 | $0 |
| DUANE HANNOVER | DIRECTOR Trustee or director | 1 | $0 |
| DONALD HEUPEL | PRESIDENT Trustee or director, Officer | 5 | $0 |
| RICK KLEIN | DIRECTOR Trustee or director | 3 | $0 |
| RON LOHMAN | DIRECTOR Trustee or director | 5 | $0 |
| TOM MCGUIRE | SECRETARY Trustee or director, Officer | 2 | $0 |
| EDGAR MEYER | VICE PRESIDE Trustee or director, Officer | 5 | $0 |
| RON REEFER | DIRECTOR Trustee or director | 3 | $0 |
| IRENE RICKY | DIRECTOR Trustee or director | 2 | $0 |
| DON THEESFELD | DIRECTOR Trustee or director | 4 | $0 |
990 for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JAMES BLACK | DIRECTOR Trustee or director | 1 | $0 |
| BRIAN ELLMAN | DIRECTOR Trustee or director | 3 | $0 |
| RICHARD ERPELDING | DIRECTOR Trustee or director | 2 | $0 |
| MITCHELL HABEGER | TREASURER Trustee or director, Officer | 2 | $0 |
| DUANE HANNOVER | DIRECTOR Trustee or director | 1 | $0 |
| DONALD HEUPEL | PRESIDENT Trustee or director, Officer | 5 | $0 |
| RICK KLEIN | DIRECTOR Trustee or director | 3 | $0 |
| RON LOHMAN | DIRECTOR Trustee or director | 5 | $0 |
| TOM MCGUIRE | DIRECTOR Trustee or director | 1 | $0 |
| EDGAR MEYER | VICE PRESIDE Trustee or director, Officer | 5 | $0 |
| RON REEFER | DIRECTOR Trustee or director | 3 | $0 |
| IRENE RICKY | DIRECTOR Trustee or director | 2 | $0 |
Address and contacts
- Address (IRS master file)
- 800 E FAIR ST, ALGONA, IA 50511-3629
- In care of
- % LOIS BORMANN
- Mailing address (990-N for 2010)
- 1306 E McGregor St, Algona IA 50511
- Principal officer (990 for 2025)
- JAMES BLACK, 1603 200TH STREET, ALGONA, IA 50511
- Principal officer (990-N for 2010)
- Louis Bormann, 1306 E McGregor St, Algona IA 50511
- Signed the 990
- JAMES BLACK, TREASURER
- Phone
- (515) 395-1200
- Website
- WWW.KOSSUTHMUSEUM.COM
- Return prepared by
- ERPELDING VOIGT & CO LLP
Mission
KOSSUTH COUNTY AGRICULTURAL AND MOTOR SPORTS MUSEUM HAS CONSTRUCTED AND OPERATES AN AGRICULTURAL, MOTOR SPORTS, AND MODEL TRAIN MUSEUM. AGRICULTURE HAS IMPACTED EVERYONE IN KOSSUTH COUNTY. THAT IMPACT IS PART OF OUR HISTORY AND OUR FUTURE. AGRICULTURE HAS CHANGED DRAMATICALLY OVER THE PAST AND WILL CONTINUE TO CHANGE FOR OUR FUTURE. AGRICULTURE IS A COMPONENT OF EVERYONE'S EMPLOYMENT IN KOSSUTH COUNTY AND CAN CONTINUE TO PLAY THAT ROLE FOR OUR FUTURE. IT IS FOR THESE REASONS AND MANY, MANY MORE WHY THIS MUSEUM IS NEEDED FOR EDUCATION, REMEMBERING OUR AGRICULTURE HISTORY, AND FOR PREPARING FUTURE CAREERS IN AGRICULTURE. MOTOR SPORTS IS PART OF MANY KOSSUTH COUNTY RESIDENTS' "WAY OF LIFE" FOR THEIR ENTERTAINMENT AND ENJOYMENT. THIS ACTIVITY HAS BEEN A FINANCIAL STIMULUS FOR MANY BUSINESSES WITHIN KOSSUTH COUNTY. RECOGNIZING AND REMEMBERING THIS COUNTY TRADITION WILL BE REWARDING FOR MANY AND EDUCATING FOR ALL. THE ARLEN BENSCHOTER MODEL TRAIN COLLECTION IS A TREASURE. THIS LARGE, WORKING
Program accomplishments
- KOSSUTH COUNTY AGRICULTURAL AND MOTOR SPORTS MUSEUM HAS CONSTRUCTED AND OPERATES AN AGRICULTURAL, MOTOR SPORTS, AND MODEL TRAIN MUSEUM. AGRICULTURE HAS IMPACTED EVERYONE IN KOSSUTH COUNTY. THAT IMPACT IS PART OF OUR HISTORY AND OUR FUTURE. AGRICULTURE HAS CHANGED DRAMATICALLY OVER THE PAST AND WILL CONTINUE TO CHANGE FOR OUR FUTURE. AGRICULTURE IS A COMPONENT OF EVERYONE'S EMPLOYMENT IN KOSSUTH COUNTY AND CAN CONTINUE TO PLAY THAT ROLE FOR OUR FUTURE. IT IS FOR THESE REASONS AND MANY, MANY MORE WHY THIS MUSEUM IS NEEDED FOR EDUCATION, REMEMBERING OUR AGRICULTURE HISTORY, AND FOR PREPARING FUTURE CAREERS IN AGRICULTURE. MOTOR SPORTS IS PART OF MANY KOSSUTH COUNTY RESIDENTS' "WAY OF LIFE" FOR THEIR ENTERTAINMENT AND ENJOYMENT. THIS ACTIVITY HAS BEEN A FINANCIAL STIMULUS FOR MANY BUSINESSES WITHIN KOSSUTH COUNTY. RECOGNIZING AND REMEMBERING THIS COUNTY TRADITION WILL BE REWARDING FOR MANY AND EDUCATING FOR ALL. THE ARLEN BENSCHOTER MODEL TRAIN COLLECTION IS A TREASURE. THIS LARGE, WORKING SCALE MODEL "O" GAUGE TRAIN SHOULD BE ENJOYED BY ALL AREA RESIDENTS AND VISITORS. MR. BENSCHOTER IS PLEASED TO HAVE HIS LIFE'S COLLECTION ENTERTAIN MUSEUM VISITORS. THE BENEFITS OF THE MUSEUM WILL BE EDUCATION, ENTERTAINMENT, AND RECOGNITION. IN ADDITION, THIS MUSEUM WILL COORDINATE AND COOPERATE WITH OTHER COUNTY ATTRACTIONS TO PROMOTE FAMILY ENTERTAINMENT OPPORTUNITIES AND TOURISM VISITS TO THIS MUSEUM AND OTHER ATTRACTIONS. THIS MUSEUM ATTRACTION CAN BRING A FINANCIAL BENEFIT TO MANY.Expenses $116,508 · grants $50,000 · revenue $3,386
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 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
- 27-0614976
- 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
- 2009
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Arts, culture and humanities (A50)
- Assets (IRS master file)
- $1,162,091
- Income (IRS master file)
- $24,748
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $24,748 | $117,884 | $1,162,091 | IRS |
| 990 | December 2024 | $20,275 | $50,937 | $1,255,227 | IRS |
| 990 | December 2023 | $38,208 | $47,781 | $1,285,889 | XML |
| 990 | December 2022 | $774,905 | $46,254 | $1,295,462 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2010 Officer: Louis Bormann | December 31, 2010 | ≤ $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 27-0614976).
Questions about KOSSUTH COUNTY AGRICULTURAL AND MOTOR SPORTS MUSEUM
- What is the EIN of KOSSUTH COUNTY AGRICULTURAL AND MOTOR SPORTS MUSEUM?
- The employer identification number (EIN) of KOSSUTH COUNTY AGRICULTURAL AND MOTOR SPORTS MUSEUM is 27-0614976.
- Is KOSSUTH COUNTY AGRICULTURAL AND MOTOR SPORTS MUSEUM tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2009.
- Are donations to KOSSUTH COUNTY AGRICULTURAL AND MOTOR SPORTS MUSEUM tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does KOSSUTH COUNTY AGRICULTURAL AND MOTOR SPORTS MUSEUM file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of KOSSUTH COUNTY AGRICULTURAL AND MOTOR SPORTS MUSEUM 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 KOSSUTH COUNTY AGRICULTURAL AND MOTOR SPORTS MUSEUM 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 KOSSUTH COUNTY AGRICULTURAL AND MOTOR SPORTS MUSEUM?
- The 990 for the year ended December 31, 2025 names JAMES BLACK.
- Who are the officers and directors of KOSSUTH COUNTY AGRICULTURAL AND MOTOR SPORTS MUSEUM?
- The 990 for the year ended December 31, 2025 lists 13 people; 0 received compensation from the organization.
- How much revenue does KOSSUTH COUNTY AGRICULTURAL AND MOTOR SPORTS MUSEUM have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $24,748, expenses of $117,884 and total assets of $1,162,091 at year end.
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