Nonprofit · EIN 45-6016232
PORTLAND COMMERCIAL CLUB
Tax-exempt · PORTLAND, ND 58274
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $171,909 | $170,273 | $1,636 | $306,487 | $22,497 | $283,990 |
| December 31, 2024 | 990-EZ | $180,415 | $173,680 | $6,735 | $307,441 | $25,087 | $282,354 |
| December 31, 2023 | 990-EZ | $166,301 | $198,665 | -$32,364 | $303,185 | $27,566 | $275,619 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Program service revenue
- $170,724
- Investment income
- $775
- Other revenue
- $410
Expenses
- Compensation of officers, directors and key employees
- $0
- Professional fees and payments to contractors
- $3,869
- Occupancy
- $87,332
- Other expenses
- $79,072
- Program services (functional)
- $148,454
Balance sheet and other
- Total assets, start of year
- $307,441
- Total assets, end of year
- $306,487
- Total liabilities, end of year
- $22,497
- Net assets, end of year
- $283,990
- Cash, savings and investments
- $160,021
- Land and buildings
- $54,959
- Gross receipts
- $171,909
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-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEN KORNKVEN | PRESIDENT | 2 | $0 |
| COREY MCGILLIS | VICE-PRESIDENT | 2 | $0 |
| TOM CAPOUCH | SECRETARY/TREASURER | 2 | $0 |
| LOREN BASOL | DIRECTOR | 2 | $0 |
| NEIL LERFALD | DIRECTOR | 2 | $0 |
990-EZ for the year ended December 31, 2024: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEN KORNKVEN | PRESIDENT | 2 | $0 |
| COREY MCGILLIS | VICE-PRESIDENT | 2 | $0 |
| TOM CAPOUCH | SECRETARY/TREASURER | 2 | $0 |
| LOREN BASOL | DIRECTOR | 2 | $0 |
| NEIL LERFALD | DIRECTOR | 2 | $0 |
990-EZ for the year ended December 31, 2023: 5 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| KEN KORNKVEN | PRESIDENT | 2 | $0 |
| COREY MCGILLIS | VICE-PRESIDENT | 2 | $0 |
| TOM CAPOUCH | SECRETARY/TREASURER | 2 | $0 |
| LOREN BASOL | DIRECTOR | 2 | $0 |
| NEIL LERFALD | DIRECTOR | 2 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 247, PORTLAND, ND 58274-0247
- Signed the 990-EZ
- JULIE NELSON, PROPERTY MANAGER
- Phone
- (701) 786-4162
- Return prepared by
- BRADY MARTZ PLLC
Mission
THE ORGANIZATION PROVIDES ECONOMICALLY DESIGNED AND CONSTRUCTED HOUSING SUITED FOR INDEPENDENT LIVING OF THE ELDERLY WHO LIVE IN RURAL AREAS.
Program accomplishments
- PROVIDED ECONOMICALLY DESIGNED AND CONSTRUCTED HOUSING SUITED FOR INDEPENDENT LIVING OF THE ELDERLY WHO LIVE IN RURAL AREAS.Expenses $148,454
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-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-EZ on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-EZ on file |
IRS record
- EIN
- 45-6016232
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible (Pub 78)
- Organization other than a public charity or private foundation
- Exempt since
- 1981
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $306,487
- Income (IRS master file)
- $171,909
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $171,909 | $170,273 | $306,487 | XML |
| 990-EZ | December 2024 | $180,415 | $173,680 | $307,441 | XML |
| 990-EZ | December 2023 | $166,301 | $198,665 | $303,185 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990-EZ | December 2019 | – | – | – | IRS |
| 990-EZ | December 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 45-6016232).
Questions about PORTLAND COMMERCIAL CLUB
- What is the EIN of PORTLAND COMMERCIAL CLUB?
- The employer identification number (EIN) of PORTLAND COMMERCIAL CLUB is 45-6016232.
- Is PORTLAND COMMERCIAL CLUB tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1981.
- Are donations to PORTLAND COMMERCIAL CLUB tax-deductible?
- Yes. It is listed in IRS Publication 78 (Organization other than a public charity or private foundation).
- Which annual return does PORTLAND COMMERCIAL CLUB 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 PORTLAND COMMERCIAL CLUB 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 PORTLAND COMMERCIAL CLUB last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who are the officers and directors of PORTLAND COMMERCIAL CLUB?
- The 990-EZ for the year ended December 31, 2025 lists 5 people; 0 received compensation from the organization.
- How much revenue does PORTLAND COMMERCIAL CLUB have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $171,909, expenses of $170,273 and total assets of $306,487 at year end.
Other nonprofits in PORTLAND
- MAY-PORT ECONOMIC DEVELOPMENT CORP EIN 45-0405754 · last filed 990 for 2025
- TRAILL COUNTY FARM BUREAU EIN 45-0241374 · last filed 990-N for 2019
- SONS OF NORWAY EIN 23-7525763 · last filed 990-N for 2025
- MAYPORT FOOD PANTRY EIN 20-4449271 · last filed 990-N for 2025
- BANG CEMETERY ASSOCIATION EIN 45-0307179 · last filed 990-N for 2023
- RAINBOW GARDEN AND SCULPTURE WALK EIN 85-0921831 · last filed 990-N for 2025
- SOLID ROCK YOUTH CENTER EIN 46-2814827 · last filed 990-N for 2025
- VETERANS OF FOREIGN WARS OF THE UNITED STATES DEPT OF NORTH DAKOTA EIN 45-6029135 · last filed 990-N for 2025