Nonprofit · EIN 45-2432009
CERA SPORTS CORPORATION
Tax-exempt · COLUMBUS, IN 47203
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $2,731,117 | $3,032,633 | -$301,516 | $5,083,881 | $3,088,199 | $1,995,682 |
| December 31, 2024 | 990 | $2,838,194 | $2,981,920 | -$143,726 | $5,400,861 | $3,042,746 | $2,358,115 |
| December 31, 2023 | 990 | $3,246,427 | $2,958,793 | $287,634 | $4,578,864 | $3,124,434 | $1,454,430 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $250,003
- Membership dues
- $239,779
- Program service revenue
- $2,261,815
- Investment income
- $32,616
- Net gain from sales of assets
- $11,006
- Net income from sales of inventory
- $186,683
- Other revenue
- $186,683
Expenses
- Grants and similar amounts paid
- $0
- Compensation of officers, directors and key employees
- $147,996
- Other salaries and wages
- $859,807
- Salaries, compensation and benefits (total)
- $1,192,276
- Professional fundraising fees
- $0
- Legal fees
- $47,379
- Accounting fees
- $15,450
- Occupancy
- $447,222
- Travel
- $196
- Depreciation
- $398,384
- Program services (functional)
- $2,511,951
- Management and general (functional)
- $504,918
- Fundraising (functional)
- $15,764
Balance sheet and other
- Total assets, start of year
- $5,400,861
- Total assets, end of year
- $5,083,881
- Total liabilities, end of year
- $3,088,199
- Net assets, end of year
- $1,995,682
- Land, buildings and equipment
- $4,267,349
- Publicly traded securities
- $529,552
- Net assets without donor restrictions
- $1,995,682
- Gross receipts
- $3,088,547
- Employees
- 96
- Volunteers
- 31
- Year formed
- 2011
- State of legal domicile
- IN
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 | Other / benefits |
|---|---|---|---|---|
| JAMES KREUTZJANS | EXECUTIVE DIRECTOR Officer | 40 | $131,000 | $16,996 |
| JEFFREY DAIKER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JONATHAN BLAIR | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KATIE MCCUE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOHN WHITTINGTON | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| LORIANN SMITH-SANDROCK | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| BRAD GLENN | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| SCOTT BALLARD | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
990 for the year ended December 31, 2024: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JAMES KREUTZJANS | EXECUTIVE DIRECTOR Officer | 40 | $156,827 | $15,527 |
| JEFFREY DAIKER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JONATHAN BLAIR | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KATIE MCCUE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOHN WHITTINGTON | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| LORIANN SMITH-SANDROCK | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| BRAD GLENN | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| SCOTT BALLARD | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
990 for the year ended December 31, 2023: 8 people
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| JAMES KREUTZJANS | EXECUTIVE DIRECTOR Officer | 40 | $158,015 | $16,571 |
| JEFFREY DAIKER | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOHNATHAN BLAIR | DIRECTOR Trustee or director | 1 | $0 | $0 |
| KATIE MCCUE | DIRECTOR Trustee or director | 1 | $0 | $0 |
| JOHN WHITTINGTON | PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| LORIANN SMITH-SANDROCK | VICE PRESIDENT Trustee or director, Officer | 1 | $0 | $0 |
| BRAD GLENN | SECRETARY Trustee or director, Officer | 1 | $0 | $0 |
| SCOTT BALLARD | TREASURER Trustee or director, Officer | 1 | $0 | $0 |
Address and contacts
- Address (IRS master file)
- 3989 S 525 E, COLUMBUS, IN 47203-9518
- In care of
- % JAMES KREUTZJANS
- Mailing address (990-N for 2014)
- 3989 S 525 E, Columbus IN 47203
- Principal officer (990 for 2025)
- JIM E KREUTZJANS, 3989 S 525 E, COLUMBUS, IN 47203
- Principal officer (990-N for 2014)
- Jim E Kreutzjans, 3989 S 525 E, Columbus IN 47203
- Signed the 990
- JIM E KREUTZJANS, EXECUTIVE DIRECTOR
- Phone
- (812) 377-5849
- Website
- WWW.CERALAND.ORG
- Return prepared by
- BLUE & CO LLC
Mission
CERA PROVIDES SAFE, HIGH-QUALITY FACILITIES AND PROGRAMS THAT PROMOTE RECREATION
Program accomplishments
- CERA PROVIDES SAFE, HIGH-QUALITY FACILITIES AND PROGRAMS THAT PROMOTE RECREATION FOR THE BENEFIT OF THE COMMUNITY IN AND SURROUNDING COLUMBUS, INDIANA.Expenses $2,511,951 · revenue $2,448,498
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
- 45-2432009
- 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
- 2011
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Recreation and sports (N20)
- Assets (IRS master file)
- $5,083,881
- Income (IRS master file)
- $3,088,547
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $2,731,117 | $3,032,633 | $5,083,881 | XML |
| 990-T | December 2025 | – | – | – | IRS |
| 990 | December 2024 | $2,838,194 | $2,981,920 | $5,400,861 | XML |
| 990-T | December 2024 | – | – | – | IRS |
| 990 | December 2023 | $3,246,427 | $2,958,793 | $4,578,864 | XML |
| 990-T | December 2023 | – | – | – | IRS |
| 990 | December 2022 | $2,382,236 | $2,460,114 | $3,385,284 | IRS |
| 990-T | December 2022 | – | – | – | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990-T | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990-T | December 2020 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990 | December 2017 | – | – | – | IRS |
| 990-N for 2014 Officer: Jim E Kreutzjans | December 31, 2014 | ≤ $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 45-2432009).
Questions about CERA SPORTS CORPORATION
- What is the EIN of CERA SPORTS CORPORATION?
- The employer identification number (EIN) of CERA SPORTS CORPORATION is 45-2432009.
- Is CERA SPORTS CORPORATION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2011.
- Are donations to CERA SPORTS CORPORATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does CERA SPORTS CORPORATION 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 CERA SPORTS CORPORATION 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 CERA SPORTS CORPORATION 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 CERA SPORTS CORPORATION?
- The 990 for the year ended December 31, 2025 names JIM E KREUTZJANS.
- Who are the officers and directors of CERA SPORTS CORPORATION?
- The 990 for the year ended December 31, 2025 lists 8 people; 1 received compensation from the organization, the highest $131,000 (JAMES KREUTZJANS, EXECUTIVE DIRECTOR).
- How much revenue does CERA SPORTS CORPORATION have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $2,731,117, expenses of $3,032,633 and total assets of $5,083,881 at year end.
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All nonprofits in COLUMBUS · Indiana · Recreation and sports