Nonprofit · EIN 34-0960582
ALLEN COUNTY LAW LIBRARY ASSOCIATION ALLEN COUNTY COURT HOU
Also known as ALLEN COUNTY LAW LIBRARY
Tax-exempt (reinstated) · LIMA, OH 45801
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $179,900 | $200,235 | -$20,335 | $573,874 | $0 | $573,874 |
| December 31, 2024 | 990 | $254,190 | $215,193 | $38,997 | $594,209 | $0 | $594,209 |
| December 31, 2023 | 990 | $277,889 | $227,815 | $50,074 | $555,212 | $0 | $555,212 |
| December 31, 2022 | 990 | $179,695 | $229,107 | -$49,412 | $505,138 | $0 | $505,138 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $179,900
- of which government grants
- $174,107
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $20,000
- Salaries, compensation and benefits (total)
- $23,090
- Professional fundraising fees
- $0
- Accounting fees
- $13,325
- Occupancy
- $1,280
- Program services (functional)
- $180,407
- Management and general (functional)
- $19,828
Balance sheet and other
- Total assets, start of year
- $594,209
- Total assets, end of year
- $573,874
- Total liabilities, end of year
- $0
- Net assets, end of year
- $573,874
- Net assets without donor restrictions
- $573,874
- Gross receipts
- $179,900
- Employees
- 1
- Year formed
- 1897
- State of legal domicile
- OH
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 |
|---|---|---|---|
| ANTHONY DIPIETRO | BOARD MEMBER Trustee or director | 1 | $0 |
| TIFFANY MAY | BOARD MEMBER Trustee or director | 1 | $0 |
| ERIC PHENEGER | BOARD MEMBER Trustee or director | 1 | $0 |
| KENNETH STURGILL | BOARD MEMBER Trustee or director | 1 | $0 |
| JAMESHA WILLIAMSON | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANTHONY DIPIETRO | BOARD MEMBER Trustee or director | 1 | $0 |
| TIFFANY MAY | BOARD MEMBER Trustee or director | 1 | $0 |
| ERIC PHENEGER | BOARD MEMBER Trustee or director | 1 | $0 |
| KENNETH STURGILL | BOARD MEMBER Trustee or director | 1 | $0 |
| JAMESHA WILLIAMSON | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANTHONY DIPIETRO | BOARD MEMBER Trustee or director | 1 | $0 |
| TIFFANY MAY | BOARD MEMBER Trustee or director | 1 | $0 |
| ERIC PHENEGER | BOARD MEMBER Trustee or director | 1 | $0 |
| KENNETH STURGILL | BOARD MEMBER Trustee or director | 1 | $0 |
| JAMESHA WILLIAMSON | BOARD MEMBER Trustee or director | 1 | $0 |
990 for the year ended December 31, 2022: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| ANTHONY DIPIETRO | BOARD MEMBER Trustee or director | 1 | $0 |
| TIFFANY MAY | BOARD MEMBER Trustee or director | 1 | $0 |
| ERIC PHENEGER | BOARD MEMBER Trustee or director | 1 | $0 |
| KENNETH STURGILL | BOARD MEMBER Trustee or director | 1 | $0 |
| JAMESHA WILLIAMSON | BOARD MEMBER Trustee or director | 1 | $0 |
Address and contacts
- Address (IRS master file)
- 109 N UNION ST, LIMA, OH 45801-4929
- In care of
- % LIBRARIAN BONNIE EVERETT
- Mailing address (990-N for 2011)
- 204 N Main Street, Lima OH 45801
- Principal officer (990 for 2025)
- KENNETH STURGILL, 109 N UNION ST, LIMA, OH 45801
- Principal officer (990-N for 2011)
- Bonnie Everett, 204 N Main Street, Lima OH 45801
- Signed the 990
- KENNETH STURGILL, BOARD MEMBER
- Phone
- (567) 204-5042
- Return prepared by
- SIELSCHOTT WALSH KEIFER REGULA & SHERER
Mission
TO ACQUIRE AND MAINTAIN A LIBRARY OF LAW BOOKS, LAW PERIODICALS, AND OTHER PAPERS AND DOCUMENTS OF LIKE KIND AND CHARACTER, FOR THE ENCOURAGEMENT, CULTURE, ADVANTAGE AND EDUCATION OF THE MEMBERS OF THE BAR OF ALLEN COUNTY, OHIO AND OTHER MEMBERS OF SAID ASSOCIATION; AND FOR THE USE OF SUCH BOOKS PERIODICALS, PAPERS AND DOCUMENTS, BY ALL COUNTY OFFICERS AND JUDGES OF THE SEVERAL COURTS OF SAID COUNTY, FREE OF CHARGE.
Program accomplishments
- TO ACQUIRE AND MAINTAIN A LIBRARY OF LAW BOOKS, LAW PERIODICALS, AND OTHER PAPERS AND DOCUMENTS OF LIKE KIND AND CHARACTER, FOR THE ENCOURAGEMENT, CULTURE, ADVANTAGE AND EDUCATION OF THE MEMBERS OF THE BAR OF ALLEN COUNTY, OHIO AND OTHER MEMBERS OF SAID ASSOCIATION; AND FOR THE USE OF SUCH BOOKS PERIODICALS, PAPERS AND DOCUMENTS, BY ALL COUNTY OFFICERS AND JUDGES OF THE SEVERAL COURTS OF SAID COUNTY, FREE OF CHARGE.Expenses $180,407
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 | 990 on file |
IRS record
- EIN
- 34-0960582
- 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
- 2026
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Crime and legal-related (I99)
- Assets (IRS master file)
- $573,874
- Income (IRS master file)
- $179,900
Revocation and reinstatement
- Exemption revoked
- May 15, 2025
- Posted by the IRS
- September 9, 2025
- Reinstated
- Effective May 15, 2025
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $179,900 | $200,235 | $573,874 | XML |
| 990 | December 2024 | $254,190 | $215,193 | $594,209 | XML |
| 990 | December 2023 | $277,889 | $227,815 | $555,212 | XML |
| 990 | December 2022 | $179,695 | $229,107 | $505,138 | XML |
| 990-N for 2011 Officer: Bonnie Everett | December 31, 2011 | ≤ $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 34-0960582).
Questions about ALLEN COUNTY LAW LIBRARY ASSOCIATION ALLEN COUNTY COURT HOU
- What is the EIN of ALLEN COUNTY LAW LIBRARY ASSOCIATION ALLEN COUNTY COURT HOU?
- The employer identification number (EIN) of ALLEN COUNTY LAW LIBRARY ASSOCIATION ALLEN COUNTY COURT HOU is 34-0960582.
- Is ALLEN COUNTY LAW LIBRARY ASSOCIATION ALLEN COUNTY COURT HOU tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2025 and reinstated it effective May 15, 2025.
- Are donations to ALLEN COUNTY LAW LIBRARY ASSOCIATION ALLEN COUNTY COURT HOU tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ALLEN COUNTY LAW LIBRARY ASSOCIATION ALLEN COUNTY COURT HOU 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 ALLEN COUNTY LAW LIBRARY ASSOCIATION ALLEN COUNTY COURT HOU 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 ALLEN COUNTY LAW LIBRARY ASSOCIATION ALLEN COUNTY COURT HOU 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 ALLEN COUNTY LAW LIBRARY ASSOCIATION ALLEN COUNTY COURT HOU?
- The 990 for the year ended December 31, 2025 names KENNETH STURGILL.
- Who are the officers and directors of ALLEN COUNTY LAW LIBRARY ASSOCIATION ALLEN COUNTY COURT HOU?
- The 990 for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does ALLEN COUNTY LAW LIBRARY ASSOCIATION ALLEN COUNTY COURT HOU have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $179,900, expenses of $200,235 and total assets of $573,874 at year end.
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