Tri State Gas Engine & Tractor Association

Portland, IN · Membership association · Since 1982

! Not tax-deductible
Revenue
$141K
-9% vs prior year
Spent
$132K
To programs
3%
Net assets
$952K
By yearFY2020–FY2025
Revenue
$141K
FY2025▼ -9%
Revenue by fiscal year
FY2020$54K
FY2021$155K
FY2022$149K
FY2023$123K
FY2024$155K
FY2025$141K
Expenses
$132K
FY2025▼ -2%
Expenses by fiscal year
FY2020$110K
FY2021$114K
FY2022$123K
FY2023$131K
FY2024$135K
FY2025$132K
Net assets
$952K
FY2025▲ +0.9%
Net assets by fiscal year
FY2020$865K
FY2021$906K
FY2022$932K
FY2023$925K
FY2024$944K
FY2025$952K

From the FY2025 Form 990 · see the original

Status and standing

Is it real, and can you give to it?

Tax-deductible?
No
Per the IRS master file.
Can I give now?
No revocation on IRS record
Not on the IRS revocation list.
Filing up to date?
Yes — filed FY2025
Legal name (IRS)Hdr · item CTri State Gas Engine & Tractor Association
EINHdr · item D35-1480451
Exempt statusHdr · item I501(c)(4) · active
Ruling yearIRS BMFJul 1982
Year of formationHdr · item L1982
Latest filingForm 990FY2025 · Form 990
Principal addressHdr · item CPortland, IN
NTEE classificationIRS BMFNonprofit

Where the money goes

What each dollar paid for.

Statement of Functional Expenses

Part IX · allocated across program, management, and fundraising
Allocation · columns B–D
Program services $0.03 Management & general $0.97
Program services3%$4K
Management & general97%$129K
Total functional expensesLn 25$132K

Financial health

Is it on solid ground?

Operating surplus
+6%
revenue over expenses▼ -54% vs prior filing year
Earned revenue
0%
of revenue from program services & dues
Payroll share
14%
of spending is salaries & benefits▼ -26% vs prior filing year

Summary of the Filing

Part I · fiscal year 2025 · Form 990
Total assets
$1.0M
FY2025▼ -1%
Total assets by fiscal year
FY2020$867K
FY2021$907K
FY2022$933K
FY2023$1.0M
FY2024$1.0M
FY2025$1.0M
Total liabilities
$50K
FY2025▼ -29%
Total liabilities by fiscal year
FY2020$1K
FY2021$1K
FY2022$1K
FY2023$89K
FY2024$70K
FY2025$50K
Revenue less expensesPt I · Ln 19$8K
Total assetsPt X · Ln 16$1.0M
Program-expense ratioPt IX · col B3%
Voting members of governing bodyPt I · Ln 321
Independent voting membersPt I · Ln 421

Balance Sheet

Part X · end of year
CashLn 1$106K
Total assetsLn 16$1.0M
Total liabilitiesLn 26$50K
Total net assetsLn 32$952K
Months of cash on handcomputed9.6

Statement of Revenue

Part VIII
Other revenue$128K · 91%
Contributions & grants$9K · 6%
Investment income$3K · 2%
Other revenue91%$128K
Contributions & grants6%$9K
Investment income2%$3K
Total revenueLn 12$141K

Financial Metrics

Form 990 · FY2025 · each ratio shown with the dollars behind it
Liquidity & Payout
Operating runway
Highly liquid reserves $217K · Operating expenses/yr $132K
19.7 months
Where the money goes
Program services
Program services $4K · Total expenses $132K
3%
Management & General
Management & general $129K · Total expenses $132K
97%
Fundraising
Fundraising $0 · Total expenses $132K
0%
Cost to raise $1
Fundraising expense (3-yr avg) $0 · Solicited contributions (3-yr avg) $10K
Solicited contributions below reporting floor
Where the money comes from
Contribution dependence
Contributions & grants $9K · Total revenue $141K
6%
Government reliance
Government grants — · Total revenue $141K
—
Earned-income share
Program service revenue $0 · Total revenue $141K
0%
Investment reliance
Investment income $3K · Total revenue $141K
+2%
Program self-sufficiency
Program service revenue $0 · Total expenses $132K
0%
Growth & trend
Revenue growth (YoY)
This year $141K · Prior year $155K
-9%
Revenue CAGR
FY2020 $54K · FY2025 $141K
+21%
Net-asset trend (YoY)
End of year $952K · Beginning of year —
Beginning net assets not meaningfully positive — showing dollar change
Balance sheet
Surplus Margin
Revenue $141K · Expenses $132K
+6%
Liabilities-to-Assets
Total liabilities — · Total assets $1.0M
—
Net-asset ratio
Net assets $952K · Total assets $1.0M
95%
Marketable Investment Share
Publicly traded securities (Pt X, ln 11) — · Other securities (Pt X, ln 12) $111K · Total assets (Pt X, ln 16) $1.0M
11%
People & payroll
Highest Reported Total Compensation
Individual Cindy Rudrow · Reported title DIRECTOR · Highest reported compensation $0 · Total expenses $132K
0%
Personnel share
Salaries, benefits & payroll (Pt IX 5-10) $18K · Total expenses $132K
14%
Peer comparison

Same NTEE category, revenue band, and state where available. Descriptive — not a grade.

MetricThis orgPeer medianPercentile
Program ratio 3%——
Overhead ratio 97%——
Revenue growth -9%——

Straight from the Form 990 — descriptive, not an evaluation. A ratio is hidden when its base is zero or too small to be meaningful; the dollars are always shown.

Leadership and pay

Who runs it, and what are they paid?

Officers, Directors & Key Employees

Part VII, Section A · reportable compensation
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
Director
$0Pt VII · Sec A
$0Pt VII · Sec A
$0Pt VII · Sec A
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Governance & Policies

Part VI
  • 21Voting board membersPt VI · Ln 1a
  • 21Independent board membersPt VI · Ln 1b
  • Conflict-of-interest policyPt VI · Ln 12aNo
  • Whistleblower policyPt VI · Ln 13No
  • Document retention policyPt VI · Ln 14No
  • Top official’s pay independently reviewedPt VI · Ln 15aNo
  • Family or business ties among leadersPt VI · Ln 2No

Mission and programs

What it does.

Connects enthusiasts and owners of gas and steam engines for preservation.

Provided by the organization

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Mission & Programs · Part III

Where the work happens

1 program service account for $4K of program spending, described in the organization's own filed words · FY2025.
01

Bring together displayers and persons interested in preservation of gas and steam drive engines.

$4Kprogram expense

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Funders

Who pays for it.

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

Grants

Schedule I · this organization's grantmaking
Grants paid · 3 grants · $800 · 2020–2020
Jay County FFAFY2020$500
Jay County Extension ServiceFY2020$100

Filing history

Every return on file.

YearRevenueExpensesChangeFiling
FY2025 Latest Viewing $141K$132K-9% 990 PDF
FY2024 $155K$135K+26% 990 PDF
FY2023 $123K$131K-17% 990 PDF
FY2022 $149K$123K-4% 990 PDF
FY2021 $155K$114K+187% 990 PDF
FY2020 $54K$110K 990 PDF

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Schedules filed Part IV

III · Programs I · Grants R · Related orgs G · Fundraising L · Interested persons A · Public support F · Foreign M · Noncash

Not shown yet: ratings, outcomes, and peer benchmarks. A Form 990 doesn’t report them.

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Sources

Every figure above is drawn from these filings
Form 990 e-file (XML) · FY2025IRS
Classification, formation year, addressIRS Business Master File
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