Nonprofit · EIN 99-2750250
UPSHUR COUNTY YOUTH AGRICULTURAL COMPLEX
Tax-exempt · BUCKHANNON, WV 26201
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990 | $65,483 | $16,654 | $48,829 | $159,914 | $0 | $159,914 |
| December 31, 2024 | 990 | $115,959 | $783 | $115,176 | $115,176 | $0 | $115,176 |
Financial details: 990 for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $65,483
- Program service revenue
- $0
- Investment income
- $0
- Other revenue
- $0
Expenses
- Grants and similar amounts paid
- $0
- Salaries, compensation and benefits (total)
- $0
- Professional fundraising fees
- $0
- Management and general (functional)
- $2,433
- Fundraising (functional)
- $14,221
Balance sheet and other
- Total assets, start of year
- $115,176
- Total assets, end of year
- $159,914
- Total liabilities, end of year
- $0
- Net assets, end of year
- $159,914
- Net assets without donor restrictions
- $159,914
- Gross receipts
- $65,483
- Employees
- 0
- Year formed
- 2024
- State of legal domicile
- WV
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 |
|---|---|---|---|
| JIMMIE SAMPLES | President Officer | 20 | $0 |
| FRANK WHITE | Vice President Officer | 20 | $0 |
| TODD PAYNE | Treasurer Officer | 20 | $0 |
| TRACI PAYNE | Secretary Officer | 20 | $0 |
990 for the year ended December 31, 2024: 4 people
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| JIMMIE SAMPLES | President Officer | 20 | $0 |
| FRANK WHITE | Vice President Officer | 20 | $0 |
| TODD PAYNE | Treasurer Officer | 20 | $0 |
| TRACI PAYNE | Secretary Officer | 20 | $0 |
Address and contacts
- Address (IRS master file)
- PO BOX 655, BUCKHANNON, WV 26201-0655
- In care of
- % JIMMIE SAMPLES
- Principal officer (990 for 2025)
- Jimmie Samples, Po Box 655, Buckhannon, WV 26201
- Signed the 990
- JIMMIE SAMPLES, President
- Return prepared by
- Be a Friend Tax Service
Mission
To have an area for youth show livestock
Program accomplishments
- Have a complex for youth to show livestock
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 | Check at the IRS |
IRS record
- EIN
- 99-2750250
- 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
- 2024
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Animal-related (D11)
- Assets (IRS master file)
- $159,914
- Income (IRS master file)
- $65,483
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | December 2025 | $65,483 | $16,654 | $159,914 | XML |
| 990 | December 2024 | $115,959 | $783 | $115,176 | XML |
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 99-2750250).
Questions about UPSHUR COUNTY YOUTH AGRICULTURAL COMPLEX
- What is the EIN of UPSHUR COUNTY YOUTH AGRICULTURAL COMPLEX?
- The employer identification number (EIN) of UPSHUR COUNTY YOUTH AGRICULTURAL COMPLEX is 99-2750250.
- Is UPSHUR COUNTY YOUTH AGRICULTURAL COMPLEX tax-exempt?
- Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2024.
- Are donations to UPSHUR COUNTY YOUTH AGRICULTURAL COMPLEX tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does UPSHUR COUNTY YOUTH AGRICULTURAL COMPLEX 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 UPSHUR COUNTY YOUTH AGRICULTURAL COMPLEX 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 UPSHUR COUNTY YOUTH AGRICULTURAL COMPLEX 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 UPSHUR COUNTY YOUTH AGRICULTURAL COMPLEX?
- The 990 for the year ended December 31, 2025 names Jimmie Samples.
- Who are the officers and directors of UPSHUR COUNTY YOUTH AGRICULTURAL COMPLEX?
- The 990 for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does UPSHUR COUNTY YOUTH AGRICULTURAL COMPLEX have?
- On its 990 for the year ended December 31, 2025 it reported revenue of $65,483, expenses of $16,654 and total assets of $159,914 at year end.
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All nonprofits in BUCKHANNON · West Virginia · Animal-related