Cass County Carousel INC FY2023 filing

Tax-deductible

Logansport, IN501(c)(3)Recreation & SportsEIN 35-1282602Revenue $73K in FY2023

On file with the IRScasscountycarousel.com1 Dentzel St, 46947-7009 · Logansport, INTax-exempt since Apr 1973Publicly supported — 509(a)(2)

This page gets seen. Tell your story. Claim this org.

To own, control, maintain, and operate amusement devicses for the welfare, benefit, and enjoyment of the children of the logansport indiana area and to DO such activities as are necessary for these purposes.

501(c)(3) charity; gifts are tax-deductible.
98¢ of each $1 spent went to programs.
Mission: Form 990 Part I, line 1 · Status: IRS Pub. 78 · Programs: Part IX

Before you give

FY2023 · Form 990Independent: from IRS data, not the org
Download 990
IRS status
501(c)(3)
not on the IRS revocation list
Looks good: listed by the IRS and not on the revocation list.
IRS BMF · Auto-Revocation List
Tax-deductible gifts
Yes
Donations are tax-deductible
Looks good: the IRS lists gifts to it as deductible.
IRS Pub. 78 · IRS BMF
Latest return
FY2025
latest Form 990
Looks good: the latest return is for FY2025, 1 tax year back; within 2 tax years.
IRS e-file · Filing history
Surplus or deficit
3 of 5
filings with a surplus
Average surplus $17K a year · 17% of revenue · last 5 filings
Worth a look: a surplus in 3 of the last 5 filings.
Pt I · Ln 19 · 5 filings
Spent on programs
98%
of spending
Looks good: 98% of spending went to programs; 75% or more.
Pt IX · Ln 25 · col B
Cash reserves
5 mo
of spending, in cash
Looks good: 4.7 months of spending in cash; 3 or more.
Pt X · Ln 1–2 · Pt I · Ln 18
Named funders
1
named funder · $6K
Fine: 1 funder names it on their filings; under 3.
Funders’ Sch. I, 990-PF
Liabilities
$544
0.09% of total assets
Looks good: liabilities are 0% of assets; 50% or less.
Pt X · Ln 26
Independent board members
7
of 9 voting members
Looks good: 7 of 9 voting members are independent, a majority.
Pt VI · Ln 1a–1b
Looks goodFineWorth a lookConcernNo data yetTap a box for the reason.
Revenue
$73K
-5% vs prior year
Spent
$86K
To programs
98%
Net assets
$607K
By yearFY2021–FY2025
Revenue
$73K
FY2023▼ -5%
Tap a bar for its year
Revenue by fiscal year
FY2021$54K
FY2022$77K
FY2023$73K
FY2024$110K
FY2025$174K
Expenses
$86K
FY2023▲ +17%
Tap a bar for its year
Expenses by fiscal year
FY2021$61K
FY2022$74K
FY2023$86K
FY2024$99K
FY2025$85K
Net assets
$607K
FY2023▼ -2%
Tap a bar for its year
Net assets by fiscal year
FY2021$618K
FY2022$620K
FY2023$607K
FY2024$618K
FY2025$708K

From the FY2023 Form 990 (year ending May 2023) · see the original

Give Claim
You’re viewing the FY2023 filing — not the latest on file. See the latest (FY2025) →

Is it real?

Yes. Never revoked by the IRS. Latest filing on record: FY2025. IRS ruling in Apr 1973.

IRS Pub. 78 · IRS Auto-Revocation List · IRS Business Master File

Where the money goes

98 cents of each dollar spent went to programs.

Program services 98% · $85K Management & general 2% · $2K

Form 990 Part IX, line 25, columns B–D. Every line is in By the numbers.

Something off? The org can add a note here. Claim this org to fix it.

Who runs it and what they're paid

9 people listed on the 990.

Part VII, Section A · reportable compensation · most recent filed roster (FY2022); the FY2023 filing did not itemize Part VII
President
$0Pt VII · Sec A
Secretary
$0Pt VII · Sec A
Treasurer
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
Board Member
$0Pt VII · Sec A
See Cass County Carousel INC executive salaries →

Are you one of these people? Claim this org to confirm your role

Something off? The org can add a note here. Claim this org to fix it.

Questions the 990 asks

The form asks each of these directly. These are the filed answers.

  • Family or business ties among officersPt VI · Ln 2Yes
  • Top official's pay set by an independent reviewPt VI · Ln 15aNo

Programs and updates

Operates amusement devices for the welfare and enjoyment of local children.

Questions for Cass County Carousel INC

Tap to ask. Cass County Carousel INC sees how many people are interested.

Your first name shows with your question. Cass County Carousel INC answers here, for everyone.

Provided by the organization

Know this organization? Claim it to add your story

1 program · $85K · in their own filed words · FY2022
01

Numerous children in the logansport area enjoyed the carousel and train

$85Kprogram expense

Funders

Who pays for it.

From grant filings on record. Receipts are incomplete: individual donors are never listed.

Grants

Schedule I · funders on record
Grants received · FY2025
Total grants receivedfrom 1 funder$6K

By the numbers

The FY2023 990, line by line.

1The main four
Money inPt VIII
$73K
Ln 12
Fees for servicesLn 2g$36K
Investment incomeLn 3$13K
Gifts and grantsLn 1h$13K
Money outPt IX
$86K
Ln 25
Programscol B$85K
Managementcol C$2K
Owns and owesPt X
$607K
net assets · Ln 32
Cash and savingsLn 1–2$34K
Total assetsLn 16$608K
LiabilitiesLn 26$544
PeoplePt VI, VII
9
listed · VII A
PaidVII A0
Voting boardVI 1a9
IndependentVI 1b7
2In more detail
Revenue in detailPt VIII
Gifts and grantsLn 1h$13K
Fees for servicesLn 2g$36K
Investment incomeLn 3$13K
Other incomeLn 4–11$11K
Gains on assetsLn 7$6K
Total revenueLn 12$73K
Assets in detailPt X, end of year
CashLn 1$28K
SavingsLn 2$6K
Cash and savings togetherLn 1–2$34K
InvestmentsLn 11–13$305K
Land, buildings, equipmentLn 10c$267K
Total assetsLn 16$608K
LiabilitiesLn 26$544
Net assetsLn 32$607K
OperationsPt I, VI
EmployeesI 518
VolunteersI 615
Fiscal year endsHeaderMay
Conflict-of-interest policyVI 12aNo
Whistleblower policyVI 13No
Records policyVI 14No
3Year over year
Balance sheet, start vs end of yearPt X · col A, B
LineStart FY23End FY23
Cash and savingsLn 1–2$27K$34K
InvestmentsLn 11–13$297K$305K
Land, buildings, equipmentLn 10c$290K$267K
Total assetsLn 16$621K$608K
LiabilitiesLn 26$544$544
Net assetsLn 32$620K$607K
4Every line
Statement of functional expensesPt IX · every line
LineTotalProgramsManagementFundraising
Other salaries and wagesLn 7$31K$31K
Payroll taxesLn 10$3K$3K
Accounting feesLn 11c$1K$1K
Advertising and promotionLn 12$370$370
Office expensesLn 13$2K$2K$38
Information technologyLn 14$1K$1K
OccupancyLn 16$8K$8K
Depreciation, depletion and amortizationLn 22$23K$23K
InsuranceLn 23$13K$13K
Other expenses (24a–d)Ln 24$3K$3K
All other expensesLn 24e$672$407$265
Total functional expensesLn 25$86K$85K$2K$0

Filing history

YearMoney inMoney outIn minus outNet assetsDownload
FY2025 Latest $174K$85K$90K$708K 990 PDF
FY2024 $110K$99K$11K$618K 990 PDF
FY2023 Viewing $73K$86K−$13K$607K 990 PDF
FY2022 $77K$74K$3K$620K 990 PDF
FY2021 $54K$61K−$7K$618K 990 PDF

Want to add your own materials alongside these filings? Claim this org

Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash
See the full FY2023 990 (6 parts)
Part I · Summary $72,980 revenue, 12 lines filed
I-8 Contributions and grantsPrior year $12,688$13,281
I-9 Program service revenuePrior year $25,370$35,600
I-10 Investment incomePrior year $21,371$13,356
I-11 Other revenuePrior year $17,091$10,743
I-12 Total revenuePrior year $76,520$72,980
I-13 Grants and similar amounts paid$0
I-14 Benefits paid to members$0
I-15 Salaries and benefitsPrior year $20,672$33,825
I-16a Professional fundraising fees$0
I-17 Other expensesPrior year $52,947$52,332
I-18 Total expensesPrior year $73,619$86,157
I-19 Revenue less expensesPrior year $2,901−$13,177
Part VI · Governance 7 of 9 board members independent, 5 to look at
VI-1a Voting members of the governing body9
VI-1b Independent voting members7
VI-2 Family or business relationship among officers or directorsYes
VI-12a Written conflict of interest policyNo
VI-13 Written whistleblower policyNo
VI-14 Document retention and destruction policyNo
VI-15a Process for setting top official's payNo
Part VIII · Statement of revenue $72,980 across 8 lines filed
Lines not itemized here account for $220 of total revenue; see the IRS return.
VIII-1f All other contributions, gifts and grants$13,281
VIII-1h Total contributions, gifts and grants$13,281
VIII-2a-f Program service revenue, itemized rows (sum of 2a–2f as filed)Related to mission $35,600$35,600
VIII-3 Investment incomeExcluded from tax $7,415$7,415
VIII-7 Net gain or loss on sales of assetsExcluded from tax $5,941$5,941
VIII-8 Net income from fundraising events$5,600
VIII-11a-d Other revenue, itemized rows (sum of 11a–11d as filed)Related to mission $4,923$4,923
VIII-12 Total revenueRelated to mission $40,733 · Excluded from tax $13,366$72,980
Part IX · Statement of functional expenses $86,157 across 11 lines filed
IX-7 Other salaries and wagesPrograms $30,797$30,797
IX-10 Payroll taxesPrograms $3,028$3,028
IX-11c Accounting feesManagement $1,350$1,350
IX-12 Advertising and promotionPrograms $370$370
IX-13 Office expensesPrograms $1,535 · Management $38$1,573
IX-14 Information technologyPrograms $1,478$1,478
IX-16 OccupancyPrograms $8,266$8,266
IX-22 Depreciation, depletion and amortizationPrograms $22,679$22,679
IX-23 InsurancePrograms $12,599$12,599
IX-24 Other expenses (24a–d)Programs $3,345$3,345
IX-24e All other expensesPrograms $407 · Management $265$672
IX-25 Total functional expensesPrograms $84,504 · Management $1,653 · Fundraising $0$86,157
Part X · Balance sheet $607,859 assets, 10 lines filed
X-1 Cash, non-interest-bearingStart of year $20,973$27,904
X-2 Savings and temporary cash investmentsStart of year $5,848$5,848
X-8 Inventories for sale or useStart of year $6,802$2,023
X-10c Land, buildings and equipment, netStart of year $289,963$267,284
X-11 Publicly traded securitiesStart of year $297,450$304,800
X-16 Total assetsStart of year $621,036$607,859
X-25 Other liabilitiesStart of year $544$544
X-26 Total liabilitiesStart of year $544$544
X-32 Total net assets or fund balancesStart of year $620,492$607,315
X-33 Total liabilities and net assetsStart of year $621,036$607,859
Part XI · Reconciliation of net assets $607,315 net assets at year end
XI-1 Total revenue$72,980
XI-2 Total expenses$86,157
XI-3 Revenue less expenses−$13,177
XI-4 Net assets at start of year$620,492
XI-10 Net assets at end of year$607,315

Form 990 e-file (XML) FY2023 from the IRS · Classification, formation year and address from the IRS Business Master File

Similar organizations you could support · Compare with another nonprofit

Names, privacy, and removal requests More

The names, titles, and compensation shown on this page are reproduced from IRS Form 990 filings, which are public records.

Philanthropy.org does not alter the content of those filings. All information appears exactly as reported by the filing organization for the tax year shown.

We publish only information contained in the public IRS filing — and less than the filing contains. Our profile pages do not display street addresses, telephone numbers, personal email addresses, or other personal contact information, even where the filing includes them.

Many people share the same name. A name shown on this page reflects only what one organization reported in one IRS filing for one tax year. It should not be interpreted as identifying any other individual with the same or a similar name.

If you are no longer affiliated with the organization, your name will generally stop appearing in future IRS filings once the organization no longer reports you. Pages for tax years in which you were reported remain published because those filings remain part of the public record.

Philanthropy.org does not alter or remove IRS filing records. Removing a page from this website would not remove the underlying IRS filing, which remains publicly available from the IRS and other publishers of the same information.

If you believe the IRS filing itself is inaccurate, corrections must be made by the filing organization or the IRS directly.

If you ARE the filing organization, claim this org and add context

Made it to the end? Claim this organization

All figures are derived from public IRS Form 990 filings and are presented without evaluation of any organization. philanthropy.org does not rate, score, or rank organizations, including the pay comparisons above.