Le Sueur County Pioneer Power Association
Public records show a registered, tax-exempt organization in good standing.
Points to look into
- Only 31% of its spending went to programs.
These come from the organization's own tax return. There may be a good explanation; ask the charity.
What it says it does
NONE
- Income
- $319,629
- Spending
- $330,232
- Spent on programs
- 31%
- Reserves
- 4.5 months of spending
- Largest source of income
- fees for its services, 84%
- Employees
- 0
- Volunteers
- 0
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Financial health
Fair: 63 out of 100. Higher than 32% of charities in its peer group (arts and culture, $250k to $1m).
Reserves
20 of 35Spendable reserves would cover 4.5 months of spending.
Debt
20 of 20It owes 5% of what it owns.
Living within its means
8 of 15Spending exceeded income by 3% of income.
Income trend
15 of 15Income rose 14% on the year before.
Spending floor
0 of 1531% of spending went to programs and raising each dollar of donations cost 0 cents.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Governance
Weak: 48 out of 100. Higher than 14% of charities in its peer group (arts and culture, $250k to $1m).
Independent board
25 of 2510 of 10 voting board members are independent.
Conflict of interest policy
0 of 15Reports no written conflict of interest policy.
Whistleblower policy
0 of 8Reports no written whistleblower policy.
Record keeping policy
0 of 7Reports no written policy on keeping and destroying records.
Board minutes
5 of 5Keeps minutes of board meetings.
Board sees the tax return
0 of 10Did not give the board a copy of this return before filing it.
Independent check of accounts
6 of 15Its accounts were not audited or reviewed by an independent accountant.
No reported misuse
10 of 10Reports no diversion of assets, excess benefits or loans to insiders.
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Impact evidence
Describes programs. Its tax return describes what it does but we have found no measurable results in it.
Programs described in its return (4)
- $73,288 spent. OUR MAIN PROGRAM SERVICE IS THE PRESENTATION OF A 3 DAY EXPOSITION IN AUGUST OF EACH YEAR WHERE WE DEMONSTRATE FARMING METHODS OF THE PAST THROUGH THE THRESHING OF GRAIN AND WITH RESTORED COLLECTIBLE MACHINES AND/OR HORSE POWER. WE DEMONSTRATE SHINGLE MAKING, PIONEER LAUNDRY MENTHODS, PIONEER AND LOG CABIN LIVING, ETC. WE HAVE A RESTORED LOG HOME, PIONEER HOME-MADE CRAFTS SUCH AS WEAVING, AN OPERATING SAW MILL TO MAKE LUMBER, VARIOUS HARVESTING METHODS SUCH AS CORN PICKING, THRESHING, PLOWING, AND MANY OTHER DEMONSTRATIONS. THE OUTCOMES OF THESE ACTIVITIES IS EDUCATION AND ENTERTAINMENT OF AT LEAST 10,000 TO 12,000 SHOW ATTENDEES EACH YEAR. SHOW SERVICES AND PERFORMANCES ARE PROVIDED BY UNPAID VOLUNTEERS. PURSUANT TO OUR MISSION WE ALSO PROVIDE AN ANNUAL SCHOLARSHIP TO A LOCAL YOUTH GRADUATING AND PURSUING A CAREER IN AN AGRICULTURE RELATED BUSINESS.
- $27,680 spent. ANOTHER PROGRAM SERVICE ACCOMPLISHMENT IS OUR 3 DAY SWAP MEET HELD IN APRIL OF EACH YEAR FOR THE PURPOSE OF PROVIDING A MARKETPLACE FOR THE TRADING OF PIONEER FARM EQUIPMENT AND REPLACEMENT PARTS AND COMPONENTS. TRADERS ATTEND TO FIND OR TRADE FOR THE MISSING PARTS NEEDED FOR THEIR RESTORATION PROJECTS. ATTENDANCE IS NORMALLY BETWEEN 6,000 AND 8,000 PEOPLE. THE SWAP MEET IS STAFFED WITH ASSOCIATION MEMBERS AND UNPAID VOLUNTEERS. DUE TO THE PANDEMIC THIS SWAP MEET WAS NOT HELD.PROCEEDS FROM THESE ACTIVITIES ARE USED TO MAINTAIN THE ROADS AND SHOWSITE, AND TO SUPPLEMENT FUNDS FOR PUTTING ON THE ANNUAL EXPOSITION HELD IN AUGUST OF EACH YEAR.
- A THIRD PROGRAM SERVICE ACTIVITY IS OUR ON-GOING CHURCH BUILDING RESTORATION AND PRESERVATION PROJECT WHICH IS A MONUMENT TO HONOR THE MANY POLISH IMMIGRANTS WHO WERE EARLY SETTLERS OF THIS AREA. EXPENSES ASSOCIATED WITH THIS ACTIVITY ARE INCLUDED WITH THE PRIMARY ACTIVITY PIONEER POWER SHOW
- $500 spent. OTHER PROGRAM SERVICE REVENUE PRIMARILYINCLUDES TRACTOR PULL REVENUE AND CROP AND GRAIN SALES
Source: Form 990 for the year ending December 31, 2024, filed with the Internal Revenue Service. Rating method 2026.2. How we rate
Legitimacy checks
Is it registered with the IRS? Passed.
Listed in the IRS master file of tax-exempt organizations as a 501(c)(3) charitable organization.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Has the IRS revoked its tax-exempt status? Passed.
Not on the IRS automatic revocation list.
Source: Automatic revocation of exemption list, Internal Revenue Service, file dated September 30, 2026.
Are donations tax-deductible? Passed.
On the IRS list of organizations eligible to receive tax-deductible contributions.
Source: Publication 78 data: organizations eligible for tax-deductible contributions, Internal Revenue Service, file dated September 10, 2026.
Is it keeping up with its IRS filings? Passed.
Most recent return on file covers the year ending December 2024.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
How long has it been tax-exempt? Passed.
Recognized by the IRS since September 1982.
Source: Exempt Organizations Business Master File, Internal Revenue Service, file dated September 7, 2026.
Is it in good standing with state regulators? Passed.
Not on California's list of charities barred from soliciting. Other states are not yet checked.
Source: May Not Operate or Solicit for Charitable Purposes list, California Attorney General, Registry of Charities and Fundraisers, file dated October 7, 2026.
Ratings and checks are our reading of public records, using the published method. They are not a statement about anyone's honesty. If you work for this organization, you can send corrections or results, confirm you want gifts through Veridonate, or ask to be removed from giving.