Nonprofit · EIN 46-5762244
ESSENTIAL INSTRUCTION
Tax-exempt · MARION, IA 52302
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2024 | 990-EZ | $97,284 | $132,026 | -$34,742 | $172,571 | – | $172,571 |
| December 31, 2023 | 990-EZ | $115,087 | $100,005 | $15,082 | $207,313 | $0 | $207,313 |
Financial details: 990-EZ for the year ended December 31, 2024
Revenue
- Contributions, gifts and grants
- $97,284
Expenses
- Compensation of officers, directors and key employees
- $56,077
- Salaries, compensation and benefits (total)
- $63,482
- Occupancy
- $27,095
- Printing, publications and postage
- $2,120
- Other expenses
- $39,329
- Program services (functional)
- $132,026
Balance sheet and other
- Total assets, start of year
- $207,313
- Total assets, end of year
- $172,571
- Total liabilities, end of year
- –
- Net assets, end of year
- $172,571
- Cash, savings and investments
- $60,391
- Land and buildings
- $112,180
- Gross receipts
- $97,284
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, 2024, highest compensation first.
| Name | Title | Hours / week | Compensation | Other / benefits |
|---|---|---|---|---|
| RON GRUBER | EXECUTIVE DI | 40 | $56,077 | $3,115 |
| LON OLEJNICZAK | SECRETARY | 0.5 | $0 | – |
| BARRY BOYER | DIRECTOR | 0.5 | $0 | – |
| LEE EILERS | TREASURER | 0.5 | $0 | – |
| HAROLD PECK | DIRECTOR | 0.5 | $0 | – |
| KEN LOCKARD | DIRECTOR | 0.5 | $0 | – |
| ROBERT SMITH JR | DIRECTOR | 0.5 | $0 | – |
| JONATHAN LANDON | PRESIDENT | 1 | $0 | – |
| JEFF DISTERHOFT | DIRECTOR | 0.5 | $0 | – |
| PAT KRESS | DIRECTOR | 0.5 | $0 | – |
| GIL IREY | DIRECTOR | 0.5 | $0 | – |
| JED SMITH | DIRECTOR | 0.5 | $0 | – |
990-EZ for the year ended December 31, 2023: 12 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| Ron Gruber | Executive Director | 40 | $61,276 |
| Lon Olejniczak | Secretary | 0.5 | $0 |
| Barry Boyer | Director | 0.5 | $0 |
| Lee Eilers | Treasurer | 0.5 | $0 |
| Harold Peck | Director | 0.5 | $0 |
| Ken Lockard | Director | 0.5 | $0 |
| Robert Smith Jr | Director | 0.5 | $0 |
| Jonathan Landon | President | 1 | $0 |
| Jeff Disterhoff | Director | 0.5 | $0 |
| Pat Kress | Director | 0.5 | $0 |
| Gil Irey | Director | 0.5 | $0 |
| Jed Smith | Director | 0.5 | $0 |
Address and contacts
- Address (IRS master file)
- 3575 3RD AVE, MARION, IA 52302-3807
- Mailing address (990-N for 2025)
- 18901 Q Avenue, Grundy Center IA 50638
- Principal officer (990-N for 2025)
- Jed Smith, 18901 Q Avenue, Grundy Center IA 50638
- Signed the 990-EZ
- JONATHAN LANDON, PRESIDENT
- Phone
- (319) 397-6371
- Website
- www.essentialinstruction.org
- Return prepared by
- FREDRIKSON & BYRON PA
Mission
THE MISSION OF ESSENTIAL INSTRUCTION IS TO PROMOTE COMMUNITY WELLNESS AND PUBLIC SAFETY WHILE PREVENTING CRIME AND VICTIMIZATION. THIS MISSION WILL BE ACCOMPLISHED THROUGH EDUCATION, COLLABORATION AND ONGOING INSTRUCTION, ALL FROM A PRACTICAL, LESSONS LEARNED POINT OF VIEW GROUNDED IN BIBLICAL PRINCIPLES AND APPLICATION. EMPHASIS WIL BE ON PREVENTION AS WELL AS RECOVERY AND REINTEGRATION.
Program accomplishments
- CONDUCT SEVERAL PROGRAMS AT THE ELDORA BOYS TRAINING SCHOOL. OUR PROGRAMS AIM TO CULTIVATE LASTING CHANGE AND REHABILITATION BY TEACHING WHAT WAS LOST THROUGH SIN AND CRIME AND GAINED THROUGH GRACE AND FAITH. PROGRAMS WORK WITH INMATES TO MAKE THE CHANGES NECESSARY INSIDE THAT WILL ALLOW THEM TO BE PRODUCTIVE, HEALTHY CITIZENS OUTSIDE.
- SPEAKING ENGAGEMENTS WITH YOUTH, COMMUNITY ORGANIZATIONS, AND CHURCHES SHARING REAL LIFE EXPERIENCE ABOUT RECONCILIATION AND HOPE, TEACHING THAT NO MATTER HOW MUCH PAIN YOU FEEL, OR HOW LOST OR ALONE YOU MAY FIND YOURSELF, THERE IS HOPE TO BE HAD IN GRACE, FORGIVENESS, AND FAITH. WE TEACH THAT WITH THESE GIFTS, YOU CAN BE RESTORED AND LIVE A LIFE THAT DOES NOT SHARE IN THE CYCLES OF SIN, CRIME, AND ABANDONMENT. ALL THIS IS SHARED THROUGH COMPELLING REAL LIFE STORIES THAT CAPTURE THE ATTENTION OF YOUTH.
- WEEKLY SUNDAY CHURCH SERVICES AT THE LINCOLN CENTER.
- THE MISSION OF ESSENTIAL INSTRUCTION IS TO PROMOTE COMMUNITY WELLNESS AND PUBLIC SAFETY WHILE PREVENTING CRIME AND VICTIMIZATION. THIS MISSION WILL BE ACCOMPLISHED THROUGH EDUCATION, COLLABORATION AND ONGOING INSTRUCTION, ALL FROM A PRACTICAL, LESSONS LEARNED POINT OF VIEW GROUNDED IN BIBLICAL PRINCIPLES AND APPLICATION. EMPHASIS WIL BE ON PREVENTION AS WELL AS RECOVERY AND REINTEGRATION.Expenses $132,026
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-N 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
- 46-5762244
- 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
- 2014
- Accounting year ends
- December
- Files
- Form 990-N (e-Postcard)
- Category (NTEE)
- Education (B99)
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-N for 2025 Officer: Jed Smith | December 31, 2025 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-EZ | December 2024 | $97,284 | $132,026 | $172,571 | IRS |
| 990-EZ | December 2023 | $115,087 | $100,005 | $207,313 | XML |
| 990-EZ | December 2022 | – | – | – | IRS |
| 990-EZ | December 2021 | – | – | – | IRS |
| 990-EZ | December 2020 | – | – | – | IRS |
| 990 | 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 46-5762244).
Questions about ESSENTIAL INSTRUCTION
- What is the EIN of ESSENTIAL INSTRUCTION?
- The employer identification number (EIN) of ESSENTIAL INSTRUCTION is 46-5762244.
- Is ESSENTIAL INSTRUCTION tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2014.
- Are donations to ESSENTIAL INSTRUCTION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does ESSENTIAL INSTRUCTION file?
- Form 990-N (e-Postcard). Gross receipts normally $50,000 or less.
- When is the next return of ESSENTIAL INSTRUCTION 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 ESSENTIAL INSTRUCTION last file with the IRS?
- The latest return in the IRS public files is the 990-N for 2025 for the year ended December 31, 2025.
- Who is the principal officer of ESSENTIAL INSTRUCTION?
- The 990-N for 2025 names Jed Smith.
- Who are the officers and directors of ESSENTIAL INSTRUCTION?
- The 990-EZ for the year ended December 31, 2024 lists 12 people; 1 received compensation from the organization, the highest $56,077 (RON GRUBER, EXECUTIVE DI).
- How much revenue does ESSENTIAL INSTRUCTION have?
- On its 990-EZ for the year ended December 31, 2024 it reported revenue of $97,284, expenses of $132,026 and total assets of $172,571 at year end.
Other nonprofits in MARION
- ECHO HILL PARENT TEACHER ORGANIZATION EIN 46-0748546 · last filed 990-N for 2025
- AMERICAN ASSOCIATION OF UNIVERSITY WOMEN EIN 42-6075294 · last filed 990-N for 2023
- LINN GROVE PTO EIN 26-0345316 · last filed 990-N for 2022
- LINN-MAR FFA ALUMNI EIN 42-1496139 · last filed 990-N for 2025
- NOVAK ELEMENTARY PARENT TEACHER ORGANIZATION EIN 42-1495648 · last filed 990-N for 2024
- RISEN COLLECTIVE EIN 99-4246704 · last filed 990-N for 2025
- COLLEGE COMMUNITY YOUTH ACTIVITIES FOUNDATION EIN 82-4908344 · last filed 990-N for 2023
- WOMEN IN AVIATION INTERNATIONAL EIN 86-1629829 · last filed 990-N for 2024