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Nonprofit · EIN 43-1677891

SALEM AREA COMMUNITY BETTERMENT ASSOCIATION

Tax-exempt · SALEM, MO 65560

Financials

$289K$291K2023$399K$230K2024$145K$135K2025
Revenue Expenses · by fiscal year end
Financials of SALEM AREA COMMUNITY BETTERMENT ASSOCIATION by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
December 31, 2025990$145,095$135,246$9,849$540,300$0$540,300
December 31, 2024990$399,440$229,725$169,715$530,450$0$530,450
December 31, 2023990$289,481$291,493-$2,012$349,105$0$349,105
Financial details: 990 for the year ended December 31, 2025

Revenue

Contributions, gifts and grants
$106,653
of which government grants
$11,500
Membership dues
$5,588
Program service revenue
$38,042
Investment income
$150
Net rental income
$250
Other revenue
$250

Expenses

Grants and similar amounts paid
$1,200
Salaries, compensation and benefits (total)
$0
Professional fundraising fees
$0
Accounting fees
$202
Depreciation
$5,917
Program services (functional)
$103,172
Management and general (functional)
$32,074

Balance sheet and other

Total assets, start of year
$530,450
Total assets, end of year
$540,300
Total liabilities, end of year
$0
Net assets, end of year
$540,300
Land, buildings and equipment
$200,128
Net assets without donor restrictions
$540,300
Gross receipts
$145,095
Employees
0
Volunteers
100
Year formed
1994
State of legal domicile
MO

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.

NameTitleHours / weekCompensation
SARAH MASSENGALEPRESIDENT
Trustee or director, Officer
2$0
BOB GRAVELYVICE PRESIDENT
Trustee or director, Officer
2$0
DALTON SANDERSSECRETARY
Trustee or director, Officer
2$0
CAMERON GREENERTREASURER
Trustee or director, Officer
2$0
TANA KETTNERDIRECTOR
Trustee or director
1$0
JENNA DEASONDIRECTOR
Trustee or director
1$0
THOMAS HAINESDIRECTOR
Trustee or director
1$0
RACHEL PRIVETTDIRECTOR
Trustee or director
1$0
LIZ CONDRAYDIRECTOR
Trustee or director
1$0
DIANE GODIDIRECTOR
Trustee or director
1$0
MIKE DUNNDIRECTOR
Trustee or director
1$0
RYAN MCCOYDIRECTOR
Trustee or director
1$0
SKIP DAHMSDIRECTOR
Trustee or director
1$0
990 for the year ended December 31, 2024: 3 people
NameTitleHours / weekCompensation
Jenna DeasonPresident
Trustee or director, Officer
10$0
Robert GravelySecretary
Trustee or director, Officer
10$0
Cameron GreenerTreasurer
Trustee or director, Officer
10$0
990 for the year ended December 31, 2023: 4 people
NameTitleHours / weekCompensation
Jenna DeasonPresident
Trustee or director, Officer
10$0
Sara MassengalVice President
Trustee or director, Officer
10$0
Brett CappsTreasurer
Trustee or director, Officer
10$0
Catherine WynnSecretary
Trustee or director, Officer
10$0

Address and contacts

Address (IRS master file)
PO BOX 732, SALEM, MO 65560-0732
In care of
% SACBA
Principal officer (990 for 2025)
SARAH MASSENGALE, PO BOX 732, SALEM, MO 65560
Signed the 990
SARAH MASSENGALE, PRESIDENT
Phone
(573) 729-8263
Return prepared by
MOMENTUM CPAS AND ADVISORS

Mission

ENCOURAGE ECONOMIC PROGRESS IN THE SALEM, MO AREA BY PLANNING FOR ECONOMIC AND CULTURAL GROWTH AND PROVIDING CULTURAL, HISTORICAL, RELIGIOUS AND HUMANITARIAN ACTIVITIES TO THE COMMUNITY.

990 for the year ended December 31, 2025

Program accomplishments

  • THE ORGANIZATION PROMOTES AND SUPPORTS THE ARTS AS A VITAL COMPONENT OF A HEALTHY, VIBRANT, AND WELL-ROUNDED COMMUNITY FOR RESIDENTS AND VISITORS IN THE SALEM, MISSOURI AND DENT COUNTY AREA. THROUGH ITS CREATIVE ARTS CENTER, THE ORGANIZATION PROVIDES ACCESSIBLE ARTS PROGRAMMING ACROSS A WIDE RANGE OF DISCIPLINES, INCLUDING VISUAL ARTS, CRAFTS, AND MUSIC.PROGRAM ACTIVITIES INCLUDE HOSTING THEMED PAINTING EVENTS, STAINED GLASS AND FIBER ARTS WORKSHOPS, AND MONTHLY MUSIC JAM SESSIONS, AMONG OTHER OFFERINGS. THESE PROGRAMS ARE DESIGNED TO FOSTER COMMUNITY ENGAGEMENT, ENCOURAGE ARTISTIC EXPRESSION, AND EXPAND ACCESS TO CREATIVE OPPORTUNITIES FOR INDIVIDUALS OF ALL AGES AND SKILL LEVELS.
    Expenses $28,804 · grants $1,200 · revenue $33,952
  • THE ORGANIZATION PARTNERS WITH LOCAL CHURCHES THROUGH THE DENT COUNTY CHAPTER OF LOVE THY NEIGHBOR TO PROVIDE NO-COST HOME REPAIR AND MAINTENANCE SERVICES TO QUALIFYING HOMEOWNERS IN THE COMMUNITY. PROGRAM ACTIVITIES INCLUDE PAINTING, YARD WORK, MINOR ROOFING REPAIRS, DECK REPAIRS, AND OTHER ESSENTIAL HOME IMPROVEMENTS.THROUGH AN ANNUAL COORDINATED SERVICE EVENT, THE PROGRAM MOBILIZES VOLUNTEERS TO COMPLETE THESE PROJECTS WHILE ALSO FOSTERING COMMUNITY ENGAGEMENT THROUGH ORGANIZED GROUP ACTIVITIES AND TEAM-BUILDING OPPORTUNITIES. THIS PROGRAM IS DESIGNED TO IMPROVE HOUSING CONDITIONS, ADDRESS UNMET HOMEOWNER NEEDS, AND STRENGTHEN COMMUNITY CONNECTIONS.
    Expenses $42,401 · revenue $33,657
  • THE OZARK NATURAL AND CULTURAL RESOURCE CENTER (ONCRC) PROMOTES AWARENESS AND APPRECIATION OF THE NATURAL RESOURCES, CULTURAL HERITAGE, AND UNIQUE IDENTITY OF THE OZARKS FOR BOTH RESIDENTS AND VISITORS. AS A REGIONAL INFORMATION AND EDUCATION HUB, THE CENTER PROVIDES INTERPRETIVE EXHIBITS, EDUCATIONAL MATERIALS, AND VISITOR RESOURCES HIGHLIGHTING THE AREA'S ECOLOGY, HISTORY, AND CULTURAL TRADITIONS.LOCATED AS A NORTHERN GATEWAY TO THE OZARK NATIONAL SCENIC RIVERWAYS AND SURROUNDING PUBLIC LANDS, ONCRC SERVES AS AN ENTRY POINT FOR INDIVIDUALS SEEKING TO EXPLORE THE REGION. PROGRAM ACTIVITIES ARE DESIGNED TO ENHANCE VISITOR EXPERIENCES, SUPPORT TOURISM, AND ENCOURAGE STEWARDSHIP OF THE OZARKS' NATURAL AND CULTURAL RESOURCES.
    Expenses $24,849 · revenue $35,130
  • THE ORGANIZATION CONDUCTS ADDITIONAL COMMUNITY SERVICE PROGRAMS:BEAUTIFICATION EFFORTS INCLUDE THE INSTALLATION AND MAINTENANCE OF SEASONAL LANDSCAPING, PUBLIC PLANTERS, PARK ENTRANCES, COMMUNITY GATHERING SPACES, AND "WELCOME TO SALEM" SIGNAGE TO CREATE AN INVITING ENVIRONMENT AND SUPPORT LOCAL PRIDE AND TOURISM.THROUGH THE DENT COUNTY TOY DRIVE, VOLUNTEERS RAISE FUNDS AND PROVIDE HOLIDAY GIFTS TO CHILDREN IN NEED, HELPING ENSURE ACCESS TO A POSITIVE HOLIDAY EXPERIENCE. IN ADDITION, THE ORGANIZATION SUPPORTS THE SALEM FARMERS MARKET, WHICH CONNECTS LOCAL FARMERS AND PRODUCERS WITH THE COMMUNITY, INCREASING ACCESS TO LOCALLY GROWN PRODUCE AND GOODS WHILE SUPPORTING SMALL BUSINESSES.
    Expenses $7,118 · revenue $21,597

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 yearYear endedDueIRS public records
2025December 31, 2025May 15, 2026990 on file
2024December 31, 2024May 15, 2025990 on file
2023December 31, 2023May 15, 2024990 on file

IRS record

EIN
43-1677891
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
1995
Accounting year ends
December
Files
Form 990 or 990-EZ
Assets (IRS master file)
$540,300
Income (IRS master file)
$145,095

Filing history

FormYear endedRevenueExpensesAssetsReturn
990December 2025$145,095$135,246$540,300IRS
990December 2024$399,440$229,725$530,450XML
990December 2023$289,481$291,493$349,105XML
990December 2022$108,564$113,966$331,337IRS
990December 2021–––IRS
990December 2020–––IRS
990December 2018–––IRS

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 43-1677891).

Questions about SALEM AREA COMMUNITY BETTERMENT ASSOCIATION

What is the EIN of SALEM AREA COMMUNITY BETTERMENT ASSOCIATION?
The employer identification number (EIN) of SALEM AREA COMMUNITY BETTERMENT ASSOCIATION is 43-1677891.
Is SALEM AREA COMMUNITY BETTERMENT ASSOCIATION tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 1995.
Are donations to SALEM AREA COMMUNITY BETTERMENT ASSOCIATION tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does SALEM AREA COMMUNITY BETTERMENT ASSOCIATION 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 SALEM AREA COMMUNITY BETTERMENT ASSOCIATION 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 SALEM AREA COMMUNITY BETTERMENT ASSOCIATION 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 SALEM AREA COMMUNITY BETTERMENT ASSOCIATION?
The 990 for the year ended December 31, 2025 names SARAH MASSENGALE.
Who are the officers and directors of SALEM AREA COMMUNITY BETTERMENT ASSOCIATION?
The 990 for the year ended December 31, 2025 lists 13 people; 0 received compensation from the organization.
How much revenue does SALEM AREA COMMUNITY BETTERMENT ASSOCIATION have?
On its 990 for the year ended December 31, 2025 it reported revenue of $145,095, expenses of $135,246 and total assets of $540,300 at year end.

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