Civic Intelligence

Phelps Community Historical Society

EIN 31-1609797 • 501(c)3 • Phelps, NY

Profile

Restoration, preservation & maintenance of historic structures and artifacts of local significance

66 Main StPhelps, NY 14532

n/A

Siviq Scores

Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.

Liabilities / Assets

24th percentile

0.00x

Higher debt load relative to assets than 24% of similar nonprofits.

NTEE A • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

29th percentile

0.01x

Higher debt load relative to revenue than 29% of similar nonprofits.

NTEE A • $1M-$5M nonprofits • Source year 2024

Net Margin

30th percentile

-5.9%

Higher net margin than 30% of similar nonprofits.

NTEE A • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

Top officer pay equals 0.0% of source-year revenue.

NTEE A • $1M-$5M nonprofits • Source year 2024

Asset Growth

41st percentile

0.6%

Faster asset growth than 41% of similar nonprofits.

NTEE A • $1M-$5M nonprofits • Annualized from 2023 to 2024

Revenue Growth

14th percentile

-33%

Faster revenue growth than 14% of similar nonprofits.

NTEE A • $1M-$5M nonprofits • Annualized from 2023 to 2024

Assets

Up

$1,034,078

Up $5,874 (+0.6%) from 2023

Liabilities

Up

$1,205

Up $562 (+87%) from 2023

Net Assets

Up

$1,032,873

Up $5,312 (+0.5%) from 2023

Revenue

Down

$93,670

Down $45,309 (-33%) from 2023

Expenses

Up

$99,215

Up $5,622 (+6.0%) from 2023

Net Income

Down

-$5,545

Down $50,931 (-112%) from 2023

Trend Graphs

Balance Sheet Trend

Grouped bars show assets, liabilities, and net assets across loaded filings.

$1.5M$1.0M$500K$0Assets 2010: $795,620Liabilities 2010: $562Net Assets 2010: $795,0582010Assets 2011: $754,807Liabilities 2011: $1,004Net Assets 2011: $753,8032011Assets 2016: $898,834Liabilities 2016: $836Net Assets 2016: $897,9982016Assets 2017: $961,407Liabilities 2017: $779Net Assets 2017: $960,6282017Assets 2018: $905,848Liabilities 2018: $2,806Net Assets 2018: $903,0422018Assets 2019: $997,005Liabilities 2019: $4,825Net Assets 2019: $992,1802019Assets 2020: $1,017,500Liabilities 2020: $6,865Net Assets 2020: $1,010,6352020Assets 2021: $1,073,244Liabilities 2021: $6,866Net Assets 2021: $1,066,3782021Assets 2022: $1,010,222Liabilities 2022: $782Net Assets 2022: $1,009,4402022Assets 2023: $1,028,204Liabilities 2023: $643Net Assets 2023: $1,027,5612023Assets 2024: $1,034,078Liabilities 2024: $1,205Net Assets 2024: $1,032,8732024

Highlighted filing

2024

Assets$1,034,078
Liabilities$1,205
Net Assets$1,032,873

Operations Trend

Revenue, expenses, and net income by year, with the latest filing highlighted.

$150K$100K$50K$0-$50KExpenses 2010: $64,1392010Expenses 2011: $55,4412011Revenue 2016: $68,329Expenses 2016: $46,322Net Income 2016: $22,0072016Revenue 2017: $71,698Expenses 2017: $69,565Net Income 2017: $2,1332017Revenue 2018: $79,592Expenses 2018: $54,328Net Income 2018: $25,2642018Revenue 2019: $66,943Expenses 2019: $59,416Net Income 2019: $7,5272019Revenue 2020: $70,643Expenses 2020: $73,827Net Income 2020: -$3,1842020Revenue 2021: $58,333Expenses 2021: $67,300Net Income 2021: -$8,9672021Revenue 2022: $127,383Expenses 2022: $74,282Net Income 2022: $53,1012022Revenue 2023: $138,979Expenses 2023: $93,593Net Income 2023: $45,3862023Revenue 2024: $93,670Expenses 2024: $99,215Net Income 2024: -$5,5452024

Highlighted filing

2024

Revenue$93,670
Expenses$99,215
Net Income-$5,545

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.03$0.00$1.03$0.09$0.10$0.01
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.03$0.00$1.03$0.14$0.09$0.05
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.00$1.01$0.13$0.07$0.05
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.07$0.01$1.07$0.06$0.07$0.01
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.02$0.01$1.01$0.07$0.07$0.00
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.00$0.00$0.99$0.07$0.06$0.01
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.91$0.00$0.90$0.08$0.05$0.03
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.96$0.00$0.96$0.07$0.07$0.00
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$0.00$0.90$0.07$0.05$0.02
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.75$0.00$0.75$0.06
2010Facts available. Structured filing facts are available, but richer extracted sections are limited.$0.80$0.00$0.80$0.06
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 2, 2025
Return Version
2024v5.1
Gross Receipts
$573,764
Mission and Program Overview

Mission

Restoration, preservation &

Restoration, preservation & maintenance of historic structures and artifacts of local significance

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$706,229$644,213▼ $62,016
Land, Buildings, and Equipment, Net$309,049$329,059▲ $20,010
Cash and Non-Interest-Bearing Accounts$12,926$60,806▲ $47,880
Total Assets$1,028,204$1,034,078▲ $5,874
Liabilities
Accounts Payable and Accrued Expenses$643$1,205▲ $562
Total Liabilities$643$1,205▲ $562
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,027,561$1,032,873▲ $5,312
Total Net Assets Fund Balance$1,027,561$1,032,873▲ $5,312
Total Liabilities and Net Assets / Fund Balance$1,028,204$1,034,078▲ $5,874

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$192,957-$192,957
Leasehold Improvements$109,328-$109,328
Equipment$26,774-$26,774
Land$0--

Endowment Activity

PeriodBeginningContrib.Gain/LossOther UsesEnd
2024$20,397---$20,397
2023$20,397---$20,397
2022$20,351$27,000▼ $12,954$14,000$20,397
2021$30,775$10,000▲ $76$20,500$20,351
2020$30,041$22,587▼ $1,853$20,000$30,775
Compensation and Service Providers

Board Members and Trustees

NameTitle
Marty Van KirkPresident
Ron GrubeVice President, Historian
Barry LeeTrustee
Billee AltmanTrustee
Cathy ScottTrustee
Dennis KingTrustee
Gary JonesTrustee
Jane PedersenTrustee
Rayne Hammond-benzTrustee
Sarah Landschoot-riegelSecretary
Len KataskasTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$37,371
Program Service Revenue
$0
Investment Income
$45,055
Other Revenue
$11,244
All Other Contributions
$18,521
Change in Net Assets
$-5,545

Noncash Contribution Practices

Property subject to holding requirements
No
Reviewed unusual noncash gifts
No
Third parties used for noncash contributions
No
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$56,042
Salaries, Compensation, and Employee Benefits$43,173
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Current Officers, Directors, Trustees, and Key Employees$10,518$10,519$0$21,037
Other Salaries and Wages$11,751$7,107$0$18,858
Occupancy$16,666$0$0$16,666
Fees for Service Investment Mgmnt Fees$0$7,517$0$7,517
Insurance$6,951$0$0$6,951
Fees for Services Other$6,750$0$0$6,750
Fees for Services Accounting$0$6,471$0$6,471
Office Expenses$4,543$0$0$4,543
Payroll Taxes$1,930$1,348$0$3,278
Advertising$816$0$0$816
Other Expenses$0$199$0$199
Total Functional Expenses$66,054$33,161$0$99,215
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$13,991
Fundraising Direct Expenses$2,810
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No
Filing and Contact Details

Filer

Filer Name
Phelps Community Historical Society
EIN
31-1609797
Phone
3155484940
Address
66 MAIN ST, PHELPS, NY 14532

Signing Officer

Name
Marty Vankirk
Title
President
Phone
3155484940
Signed
2025-05-02
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Marty Vankirk
Formed
1969
Legal Domicile
Ny
Voting Board Members
12
Independent Board Members
12
Employees
5
Volunteers
24

Preparer

Firm
James E Cheney CPA PLLC
Address
3 CHURCH ST SUITE D, PHELPS, NY 14532
Preparer
James E Cheney CPA
Phone
3155488017
Supplemental Narrative

Additional Explanations

Pt VI, Line 6

A copy of the return is provided to the board prior to filling of the tax return

Pt VI, Line 8A

Minutes of meetings are kept

Pt VI, Line 12C

Unrealized gain/loss on investments

Pt VI, Line 11B

All board members are provided a copy prior to filing

Financial Statement Notes

Pt III, Line 4

Items of local historical significance

Pt V, Line 4

Preservation and maintenance of historic structures

Raw XML AppendixShowing 400 of 451 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990/OtherExpensesGrp/FundraisingAmt20
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt00
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt10
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt2199
IRS990/OtherExpensesGrp/ProgramServicesAmt05778
IRS990/OtherExpensesGrp/ProgramServicesAmt1351
IRS990/OtherExpensesGrp/ProgramServicesAmt20
IRS990/OtherExpensesGrp/TotalAmt05778
IRS990/OtherExpensesGrp/TotalAmt1351
IRS990/OtherExpensesGrp/TotalAmt2199
IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt07107
IRS990/OtherSalariesAndWagesGrp/ProgramServicesAmt011751
IRS990/OtherSalariesAndWagesGrp/TotalAmt018858
IRS990/PartialLiquidationInd0false
IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PayrollTaxesGrp/FundraisingAmt00
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt01348
IRS990/PayrollTaxesGrp/ProgramServicesAmt01930
IRS990/PayrollTaxesGrp/TotalAmt03278
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MARTY VANKIRK
IRS990/ProfessionalFundraisingInd0false
IRS990/ProhibitedTaxShelterTransInd0false
IRS990/PYContributionsGrantsAmt046588
IRS990/PYExcessBenefitTransInd0false
IRS990/PYInvestmentIncomeAmt096884
IRS990/PYOtherExpensesAmt044650
IRS990/PYOtherRevenueAmt0-4493
IRS990/PYProgramServiceRevenueAmt00
IRS990/PYRevenuesLessExpensesAmt045386
IRS990/PYSalariesCompEmpBnftPaidAmt048943
IRS990/PYTotalExpensesAmt093593
IRS990/PYTotalRevenueAmt0138979
IRS990/QuidProQuoContributionsInd0false
IRS990/RcvFndsToPayPrsnlBnftCntrctInd0false
IRS990/ReconcilationRevenueExpnssAmt0-5545
IRS990/RegularMonitoringEnfrcInd0true
IRS990/RelatedEntityInd0false
IRS990/RelatedOrganizationCtrlEntInd0false
IRS990/ReportInvestmentsOtherSecInd0false
IRS990/ReportLandBuildingEquipmentInd0true
IRS990/ReportOtherAssetsInd0false
IRS990/ReportOtherLiabilitiesInd0false
IRS990/ReportProgramRelatedInvstInd0false
IRS990/RevenueAmt037371
IRS990/SavingsAndTempCashInvstGrp/BOYAmt0706229
IRS990/SavingsAndTempCashInvstGrp/EOYAmt0644213
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt037371
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt046588
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt078703
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt037499
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt030876
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0231037
IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt00
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt045055
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt019207
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt013673
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt017525
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt033032
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0128492
IRS990ScheduleA/InvestmentIncomeCYPct00
IRS990ScheduleA/OtherIncome170Grp/TotalAmt00
IRS990ScheduleA/OtherSupportSumAmt00
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.64260
IRS990ScheduleA/PublicSupportCY509Pct00
IRS990ScheduleA/PublicSupportPY170Pct00.67210
IRS990ScheduleA/PublicSupportTotal170Amt0231037
IRS990ScheduleA/PublicSupportTotal509Amt00
IRS990ScheduleA/SubstantialContributorsTotAmt00
IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt037371
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt046588
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt078703
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt037499
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt030876
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0231037
IRS990ScheduleA/TotalSupportAmt0359529
IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt00
IRS990/ScheduleBRequiredInd0false
IRS990ScheduleD/BuildingsGrp/BookValueAmt0192957
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0192957
IRS990ScheduleD/CollectionUsedPreservationInd0X
IRS990ScheduleD/CollectionUsedPubExhibitionInd0X
IRS990ScheduleD/CollUsedScholarlyRsrchInd0X
IRS990ScheduleD/CYEndwmtFundGrp/BeginningYearBalanceAmt020397
IRS990ScheduleD/CYEndwmtFundGrp/EndYearBalanceAmt020397
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/BeginningYearBalanceAmt020397
IRS990ScheduleD/CYMinus1YrEndwmtFundGrp/EndYearBalanceAmt020397
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/BeginningYearBalanceAmt020351
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/ContributionsAmt027000
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/EndYearBalanceAmt020397
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-12954
IRS990ScheduleD/CYMinus2YrEndwmtFundGrp/OtherExpendituresAmt014000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/BeginningYearBalanceAmt030775
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/ContributionsAmt010000
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/EndYearBalanceAmt020351
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt076
IRS990ScheduleD/CYMinus3YrEndwmtFundGrp/OtherExpendituresAmt020500
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/BeginningYearBalanceAmt030041
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/ContributionsAmt022587
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/EndYearBalanceAmt030775
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/InvestmentEarningsOrLossesAmt0-1853
IRS990ScheduleD/CYMinus4YrEndwmtFundGrp/OtherExpendituresAmt020000
IRS990ScheduleD/EquipmentGrp/BookValueAmt026774
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt026774
IRS990ScheduleD/LandGrp/BookValueAmt00
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt00
IRS990ScheduleD/LeaseholdImprovementsGrp/BookValueAmt0109328
IRS990ScheduleD/LeaseholdImprovementsGrp/OtherCostOrOtherBasisAmt0109328
IRS990ScheduleD/SolicitedAssetsSaleInd0false
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0ITEMS OF LOCAL HISTORICAL SIGNIFICANCE
IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1PRESERVATION AND MAINTENANCE OF HISTORIC STRUCTURES
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt III, Line 4
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt V, Line 4
IRS990ScheduleD/TotalBookValueLandBuildingsAmt0329059
IRS990/ScheduleJRequiredInd0false
IRS990ScheduleM/AnyPropertyThatMustBeHeldInd0false
IRS990ScheduleM/ReviewProcessUnusualNCGiftsInd0false
IRS990ScheduleM/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION GENERALLY RECEIVES DOCUMENTS AND OBJECTS OF LOCAL HISTORICAL SIGNIFICANCE AND THEREFORE, HAVE LITTLE MONETARY VALUE.
IRS990ScheduleM/SupplementalInformationDetail/FormAndLineReferenceDesc0Other
IRS990ScheduleM/ThirdPartiesUsedInd0false
IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0A COPY OF THE RETURN IS PROVIDED TO THE BOARD PRIOR TO FILLING OF THE TAX RETURN
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MINUTES OF MEETINGS ARE KEPT
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2UNREALIZED GAIN/LOSS ON INVESTMENTS
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3ALL BOARD MEMBERS ARE PROVIDED A COPY PRIOR TO FILING
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Pt VI, Line 6
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Pt VI, Line 8a
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Pt VI, Line 12c
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3Pt VI, Line 11b
IRS990/SchoolOperatingInd0false
IRS990/SignificantChangeInd0false
IRS990/SignificantNewProgramSrvcInd0false
IRS990/SubjectToProxyTaxInd0false
IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
IRS990/TotalAssetsBOYAmt01028204
IRS990/TotalAssetsEOYAmt01034078
IRS990/TotalAssetsGrp/BOYAmt01028204
IRS990/TotalAssetsGrp/EOYAmt01034078
IRS990/TotalCompGreaterThan150KInd0false
IRS990/TotalContributionsAmt037371
IRS990/TotalEmployeeCnt05
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt033161
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt066054
IRS990/TotalFunctionalExpensesGrp/TotalAmt099215
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0643
IRS990/TotalLiabilitiesEOYAmt01205
IRS990/TotalLiabilitiesGrp/BOYAmt0643
IRS990/TotalLiabilitiesGrp/EOYAmt01205
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt01027561

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