Nonprofit · EIN 47-0399395
HALL COUNTY LIVESTOCK IMPROVEMENT ASSN INC
Tax-exempt · GRAND ISLAND, NE 68801
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $19,989,861 | $18,711,105 | $1,278,756 | $8,675,536 | $706,263 | $7,969,273 |
| June 30, 2024 | 990 | $19,026,060 | $18,837,972 | $188,088 | $7,972,167 | $1,283,950 | $6,688,217 |
| June 30, 2023 | 990 | $19,956,944 | $20,162,917 | -$205,973 | $7,697,464 | $1,199,785 | $6,497,679 |
Financial details: 990 for the year ended June 30, 2025
Revenue
- Contributions, gifts and grants
- $0
- Program service revenue
- $19,535,972
- Investment income
- $123,756
- Net rental income
- -$58,578
- Net income from gaming
- $26,317
- Other revenue
- $330,133
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $2,836,028
- Professional fundraising fees
- $0
- Legal fees
- $51,996
- Accounting fees
- $21,561
- Occupancy
- $662,910
- Travel
- $2,718
- Depreciation
- $278,495
- Program services (functional)
- $18,137,983
- Management and general (functional)
- $573,122
Balance sheet and other
- Total assets, start of year
- $7,972,167
- Total assets, end of year
- $8,675,536
- Total liabilities, end of year
- $706,263
- Net assets, end of year
- $7,969,273
- Land, buildings and equipment
- $3,538,541
- Gross unrelated business income
- -$32,261
- Gross receipts
- $20,189,046
- Employees
- 392
- Year formed
- 1954
- State of legal domicile
- NE
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 June 30, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRISTOPHER KOTULAK | CEO Highest-paid employee | – | $160,551 |
| STEVEN P HANSEN | EXECUTIVE BO Trustee or director | – | $0 |
| JERRY HEIDELK | EXECUTIVE BO Trustee or director | – | $0 |
| MATT MASER | EXECUTIVE BO Trustee or director | – | $0 |
| PAT O'NEILL | EXECUTIVE BO Trustee or director | – | $0 |
| BILL OLTEAN | EXECUTIVE BO Trustee or director | – | $0 |
| JEFF RICHARDSON | EXECUTIVE BO Trustee or director | – | $0 |
| JAYNE SMITH | EXECUTIVE BO Trustee or director | – | $0 |
990 for the year ended June 30, 2024: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRISTOPHER KOTULAK | CEO Highest-paid employee | – | $162,128 |
| STEVEN P HANSEN | EXECUTIVE BO Trustee or director | – | $0 |
| JERRY HEIDELK | EXECUTIVE BO Trustee or director | – | $0 |
| MATT MASER | EXECUTIVE BO Trustee or director | – | $0 |
| PAT O'NEILL | EXECUTIVE BO Trustee or director | – | $0 |
| BILL OLTEAN | EXECUTIVE BO Trustee or director | – | $0 |
| JEFF RICHARDSON | EXECUTIVE BO Trustee or director | – | $0 |
| JAYNE SMITH | EXECUTIVE BO Trustee or director | – | $0 |
990 for the year ended June 30, 2023: 8 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| CHRISTOPHER KOTULAK | CEO Highest-paid employee | 40 | $153,454 |
| STEVEN P HANSEN | EXECUTIVE BO Trustee or director | – | $0 |
| MATT MASER | EXECUTIVE BO Trustee or director | – | $0 |
| PAT O'NEILL | EXECUTIVE BO Trustee or director | – | $0 |
| BILL OLTEAN | EXECUTIVE BO Trustee or director | – | $0 |
| RUSS RERUCHA | EXECUTIVE BO Trustee or director | – | $0 |
| JEFF RICHARDSON | EXECUTIVE BO Trustee or director | – | $0 |
| JAYNE SMITH | EXECUTIVE BO Trustee or director | – | $0 |
Address and contacts
- Address (IRS master file)
- 700 E STOLLEY PARK RD, GRAND ISLAND, NE 68801-2200
- Principal officer (990 for 2024)
- CHRISTOPHER KOTULAK, PO BOX 490, GRAND ISLAND, NE 68802
- Signed the 990
- CHRISTOPHER KOTULAK, CEO
- Phone
- (308) 382-4515
- Website
- WWW.FONNERPARK.COM
- Return prepared by
- DANA F COLE & COMPANY LLP
Mission
OPERATE PARIMUTUEL HORSERACING TO FACILITATE THE PROMOTION OF AGRICLTURE ACTIVITIES IN HALL COUNTY NEBRASKA
Program accomplishments
- HORSE RACING - 31 DAYS, ALSO SEE ATTACHED SCHEDULE OF ACTIVITIES FOR THE HALL COUNTY AND CENTRAL NEBRASKA COMMUNITY WHICH WERE HELD AT FONNER PARK DURING THE FISCAL YEAR.Expenses $18,137,983 · revenue $19,989,076
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 June, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | 990 on file |
IRS record
- EIN
- 47-0399395
- Tax-exempt status
- 501(c)(4): Social welfare organization
- Donations deductible
- No
- Exempt since
- 1954
- Accounting year ends
- June
- Files
- Form 990 or 990-EZ
- Assets (IRS master file)
- $8,675,536
- Income (IRS master file)
- $20,189,046
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $19,989,861 | $18,711,105 | $8,675,536 | IRS |
| 990 | June 2024 | $19,026,060 | $18,837,972 | $7,972,167 | XML |
| 990 | June 2023 | $19,956,944 | $20,162,917 | $7,697,464 | XML |
| 990 | June 2022 | $18,700,644 | $18,686,157 | $7,356,944 | IRS |
| 990 | June 2021 | – | – | – | IRS |
| 990 | June 2020 | – | – | – | IRS |
| 990 | June 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 47-0399395).
Questions about HALL COUNTY LIVESTOCK IMPROVEMENT ASSN INC
- What is the EIN of HALL COUNTY LIVESTOCK IMPROVEMENT ASSN INC?
- The employer identification number (EIN) of HALL COUNTY LIVESTOCK IMPROVEMENT ASSN INC is 47-0399395.
- Is HALL COUNTY LIVESTOCK IMPROVEMENT ASSN INC tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(4) since 1954.
- Are donations to HALL COUNTY LIVESTOCK IMPROVEMENT ASSN INC tax-deductible?
- No. The IRS master file says contributions to it are not deductible.
- Which annual return does HALL COUNTY LIVESTOCK IMPROVEMENT ASSN INC 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 HALL COUNTY LIVESTOCK IMPROVEMENT ASSN INC due?
- The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did HALL COUNTY LIVESTOCK IMPROVEMENT ASSN INC last file with the IRS?
- The latest return in the IRS public files is the 990 for the year ended June 2025.
- Who is the principal officer of HALL COUNTY LIVESTOCK IMPROVEMENT ASSN INC?
- The 990 for the year ended June 30, 2025 names CHRISTOPHER KOTULAK.
- Who are the officers and directors of HALL COUNTY LIVESTOCK IMPROVEMENT ASSN INC?
- The 990 for the year ended June 30, 2025 lists 8 people; 1 received compensation from the organization, the highest $160,551 (CHRISTOPHER KOTULAK, CEO).
- How much revenue does HALL COUNTY LIVESTOCK IMPROVEMENT ASSN INC have?
- On its 990 for the year ended June 30, 2025 it reported revenue of $19,989,861, expenses of $18,711,105 and total assets of $8,675,536 at year end.
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