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EIN 35-6370903

Stephen Best Memorial Fund

Unconditional exemption The IRS recognizes this organization as actively tax-exempt with no conditions on its exemption. Organizations with revoked status are usually removed from this database. IRS database code: 01 Tax-deductible Donations to this organization are generally tax-deductible for U.S. donors on federal income tax returns, subject to normal limits and substantiation rules. Verify current status on IRS Tax Exempt Organization Search before giving. IRS database code: 1 Public charity This public charity exists to support one or more other 501(c)(3) organizations rather than operating its own standalone charitable programs. IRS database code: 17 Files Form 990 This organization must file Form 990 or the shorter Form 990-EZ each year. Larger organizations file the full Form 990; smaller ones may use the EZ version. IRS database code: 01 501(c)(3) The most common charitable category—includes charities, churches, schools, hospitals, and scientific organizations. Donations are generally tax-deductible if the organization qualifies as a public charity. IRS database code: 03

In care of First National Bank of Logansport

Logansport, Indiana

Financials from tax period ending September 2025

Location

Street
314 4TH ST
City
Logansport
State
Indiana
ZIP code
46947-3107

Financials

Total assets
$736,081
Total income
$99,605
Total revenue
$85,056
Tax period
September 2025 The financial figures on this page (assets, income, revenue) come from the tax return ending September 2025. If this date is old, the organization may have filed a newer return that is not yet reflected here. IRS database code: 202509
Accounting period
September (fiscal year end) This organization’s fiscal year ends in September. Financial reports and Form 990 filings cover the 12-month period ending in that month each year. IRS database code: 09
Asset code
$500,000 to $999,999 Based on the most recent Form 990, 990-EZ, or 990-PF on file, this nonprofit’s total assets at year-end fall in the $500,000 to $999,999 range. This is a broad size category from IRS records—not a precise balance sheet total. See “Total assets” on this page for the exact dollar amount, and “Tax period” to see how current the data is. IRS database code: 5
Income code
$25,000 to $99,999 The IRS classifies this organization’s income in the $25,000 to $99,999 range based on its most recent Form 990-series return. IRS “income” uses a specific calculation that may differ from “Total revenue” on the return. See “Total income” for the dollar figure and “Total revenue” for the Part I total. IRS database code: 3

Classification

NTEE code
X21J — Religion-related The National Taxonomy of Exempt Entities (NTEE) code describes this organization’s primary mission area: religion-related. The IRS assigns NTEE codes based on the organization’s stated purpose. They help researchers compare similar nonprofits but do not legally limit what the organization may do. IRS database code: X21J
Subsection
501(c)(3) — Charitable, religious, educational, scientific, etc. The most common charitable category—includes charities, churches, schools, hospitals, and scientific organizations. Donations are generally tax-deductible if the organization qualifies as a public charity. IRS database code: 03
Classification
Classification 10 (subsection 03) Within its exempt category, the IRS further classifies this organization as: classification 10 (subsection 03). This refines the general 501(c) type—for example, distinguishing a religious organization from a charitable one under 501(c)(3). IRS database code: 1000
Ruling date
November 1983 The IRS issued this organization’s exemption determination letter in November 1983. This is when federal tax-exempt status was officially recognized—not necessarily when the organization was founded. IRS database code: 198311
Deductibility code
Contributions are deductible Donations to this organization are generally tax-deductible for U.S. donors on federal income tax returns, subject to normal limits and substantiation rules. Verify current status on IRS Tax Exempt Organization Search before giving. IRS database code: 1
Foundation code
Supporting organization — 509(a)(3) This public charity exists to support one or more other 501(c)(3) organizations rather than operating its own standalone charitable programs. IRS database code: 17
Activity codes
Gifts, grants, or loans to other organizations Legacy IRS activity codes from the organization’s original exemption application: gifts, grants, or loans to other organizations. These pre-1995 codes have been largely replaced by NTEE codes but may still appear on older records. IRS database code: 602000000
Organization type
Trust This organization is structured as a trust, often used for foundations, endowments, or charitable remainder arrangements. IRS database code: 2
Group exemption
None This organization is not part of an IRS group exemption. It either holds its own exemption letter or operates independently. IRS database code: 0000
Affiliation code
Independent organization (not affiliated with a national/regional grouping) This organization operates independently—not as a chapter, affiliate, or subordinate of a larger national group. IRS database code: 3
Filing requirement code
Form 990 or 990-EZ This organization must file Form 990 or the shorter Form 990-EZ each year. Larger organizations file the full Form 990; smaller ones may use the EZ version. IRS database code: 01
Private foundation filing code
No Form 990-PF required This organization is not required to file Form 990-PF, the annual return for private foundations. IRS database code: 0