Nonprofit · EIN 45-2726184
FRIENDS OF NAS OTTUMWA INC
Tax-exempt · OTTUMWA, IA 52501
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $33,991 | $38,615 | -$4,624 | $410,234 | $0 | $410,234 |
| December 31, 2024 | 990 | $94,946 | $46,118 | $48,828 | $414,347 | $0 | $414,347 |
| December 31, 2023 | 990 | $52,329 | $36,507 | $15,822 | $365,520 | $0 | $365,520 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $22,597
- Program service revenue
- $0
- Investment income
- $9,789
- Net gain from sales of assets
- $6,157
- Net income from fundraising events
- $1,605
- Other revenue
- $1,605
Expenses
- Grants and similar amounts paid
- $0
- Other salaries and wages
- $8,900
- Salaries, compensation and benefits (total)
- $8,900
- Professional fundraising fees
- $0
- Occupancy
- $9,539
- Depreciation
- $11,033
- Program services (functional)
- $38,615
Balance sheet and other
- Total assets, start of year
- $414,347
- Total assets, end of year
- $410,234
- Total liabilities, end of year
- $0
- Net assets, end of year
- $410,234
- Land, buildings and equipment
- $266,289
- Net assets without donor restrictions
- $400,634
- Net assets with donor restrictions
- $9,600
- Gross unrelated business income
- $1,605
- Gross receipts
- $42,867
- Employees
- 0
- Year formed
- 2011
- 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 |
|---|---|---|---|
| DEBRA BLACK | BOARD MEMBER Trustee or director | 0 | $0 |
| KIM CLAYPOOL | BOARD MEMBER Trustee or director | 0 | $0 |
| LES GASKILL | VICE PRESIDE Trustee or director | 0 | $0 |
| TOM LIENHAUSER | BOARD MEMBER Trustee or director | 0 | $0 |
| JIM PARRISH | BOARD MEMBER Trustee or director | 0 | $0 |
| LUKE PIEPER | BOARD MEMBER Trustee or director | 0 | $0 |
| DAVE RUNNELLS | BOARD MEMBER Trustee or director | 0 | $0 |
| STEPHEN BLACK | PRESIDENT Officer | 0 | $0 |
| DR TERI LANCASTER | SECRETARY Officer | 0 | $0 |
990 for the year ended December 31, 2024: 10 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DEBRA BLACK | BOARD MEMBER Trustee or director | – | $0 |
| KIM CLAYPOOL | BOARD MEMBER Trustee or director | – | $0 |
| LES GASKILL | VICE PRESIDE Trustee or director | – | $0 |
| TOM LIENHAUSER | BOARD MEMBER Trustee or director | – | $0 |
| JIM PARRISH | BOARD MEMBER Trustee or director | – | $0 |
| LUKE PIEPER | BOARD MEMBER Trustee or director | – | $0 |
| DAVE RUNNELLS | BOARD MEMBER Trustee or director | – | $0 |
| STEPHEN BLACK | PRESIDENT Officer | – | $0 |
| DR TERI LANCASTER | SECRETARY Officer | – | $0 |
| SHANNON SPURGEON | TREASURER Officer | – | $0 |
990 for the year ended December 31, 2023: 9 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| DEBRA BLACK | SECRETARY/ T Trustee or director | – | $0 |
| LARRY COFER | BOARD MEMBER Trustee or director | – | $0 |
| LES GASKILL | VICE PRESIDE Trustee or director | – | $0 |
| DR TERI LANCASTER | BOARD MEMBER Trustee or director | – | $0 |
| TOM LIENHAUSER | BOARD MEMBER Trustee or director | – | $0 |
| JIM PARRISH | BOARD MEMBER Trustee or director | – | $0 |
| LUKE PIEPER | BOARD MEMBER Trustee or director | – | $0 |
| DAVE RUNNELLS | BOARD MEMBER Trustee or director | – | $0 |
| STEPHEN BLACK | PRESIDENT Officer | – | $0 |
Address and contacts
- Address (IRS master file)
- 14450 TERMINAL AVE, OTTUMWA, IA 52501-0000
- In care of
- % STEPHEN L BLACK
- Mailing address (990-N for 2017)
- 14550 Terminal Avenue, Ottumwa IA 52501
- Principal officer (990 for 2025)
- STEPHEN BLACK, 1818 MILLSTREAM CT, WINTERSET, IA 50273
- Principal officer (990-N for 2017)
- Stephen L Black, 8023 Sutton Dr, Urbandale IA 50322
- Signed the 990
- STEPHEN BLACK, PRESIDENT
- Phone
- (515) 446-1278
- Return prepared by
- ANDERSON LARKIN & CO PC
Mission
NON-PROFIT ORGANIZATION WHOSE MISSION IS TO DEVELOP A NAVAL AVIATION & SPACE MUSEUM IN THE ORIGINAL ADMINISTRATOIN BUILDING AT THE FORMER NAVAL AIR STATION (NAS) OTTUMWA, IOWA.
Program accomplishments
- MUSEUM RELATED EXPENSESExpenses $38,615
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
- 45-2726184
- 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-N (e-Postcard)
- Category (NTEE)
- Arts, culture and humanities (A80)
- Assets (IRS master file)
- $410,234
- Income (IRS master file)
- $42,867
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $33,991 | $38,615 | $410,234 | XML |
| 990 | December 2024 | $94,946 | $46,118 | $414,347 | IRS |
| 990 | December 2023 | $52,329 | $36,507 | $365,520 | XML |
| 990 | December 2022 | $78,826 | $17,703 | $349,698 | IRS |
| 990 | December 2021 | – | – | – | IRS |
| 990 | December 2020 | – | – | – | IRS |
| 990 | December 2019 | – | – | – | IRS |
| 990 | December 2018 | – | – | – | IRS |
| 990-N for 2017 Officer: Stephen L Black | December 31, 2017 | ≤ $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 45-2726184).
Questions about FRIENDS OF NAS OTTUMWA INC
- What is the EIN of FRIENDS OF NAS OTTUMWA INC?
- The employer identification number (EIN) of FRIENDS OF NAS OTTUMWA INC is 45-2726184.
- Is FRIENDS OF NAS OTTUMWA INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2011.
- Are donations to FRIENDS OF NAS OTTUMWA INC tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does FRIENDS OF NAS OTTUMWA INC file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of FRIENDS OF NAS OTTUMWA 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 FRIENDS OF NAS OTTUMWA INC 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 FRIENDS OF NAS OTTUMWA INC?
- The 990 for the year ended December 31, 2025 names STEPHEN BLACK.
- Who are the officers and directors of FRIENDS OF NAS OTTUMWA INC?
- The 990 for the year ended December 31, 2025 lists 9 people; 0 received compensation from the organization.
- How much revenue does FRIENDS OF NAS OTTUMWA INC have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $33,991, expenses of $38,615 and total assets of $410,234 at year end.
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