Liabilities / Assets
Score unavailable
Liabilities-to-assets requires both liabilities and assets on the latest valid filing.
Phelps MILL Country
EIN 41-1713066 • 501(c)3 • Battle Lake, MN
Profile
The operation of the two-day festival provides the means to promote the arts which is the purpose of the organization. More than 20,000 people attend the festival. Visitors are exposed to quality works of art in a variety of mediums and art forms.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
No value available
Liabilities / Revenue
Score unavailable
Liabilities-to-revenue requires both liabilities and revenue on the latest valid filing.
Net Margin
60th percentile
Higher net margin than 60% of similar nonprofits.
Top Officer Pay
81st percentile
Higher top officer pay than 81% of similar nonprofits.
Top officer pay equals 0.0% of source-year revenue.
Asset Growth
87th percentile
Faster asset growth than 87% of similar nonprofits.
Revenue Growth
54th percentile
Faster revenue growth than 54% of similar nonprofits.
Balance Sheet
Assets
Up$13,311
Up $4,860 (+58%) from 2024
Liabilities
-
No earlier filing loaded for comparison.
Net Assets
Up$13,311
Up $4,860 (+58%) from 2024
Revenue
Up$65,773
Up $499 (+0.8%) from 2024
Expenses
Down$60,915
Down $18,467 (-23%) from 2024
Net Income
Up$4,858
Up $18,966 (+134%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $13,311
- Liabilities
- -
- Net assets
- $13,311
- Revenue
- $65,773
- Expenses
- $60,915
- Net income
- $4,858
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Oct 1, 2024 to Sep 30, 2025
- Signed
- Jan 28, 2026
- Return Version
- 2024v5.0
- Gross Receipts
- $65,773
Mission and Program Overview
Mission
The operation of the two-day festival provides the means to promote the arts which is the purpose of the organization. More than 20,000 people attend the festival. Visitors are exposed to quality works of art in a variety of mediums and art forms.
The organizatioin operates a two day festival providing the means to promote the arts which is the purpose of the organization.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| THE OPERATION OF A TWO DAY FESTIVAL PROVIDING THE MEANS TO PROMOTE THE ARTS WHICH IS THE PURPOSE OF THE ORGANIZATION. MORE THAN 20,000 PEOPLE ATTEND THE FESTIVAL. VISITORS ARE EXPOSED TO QUALITY WORKS OF ART IN A VARIETY OF MEDIUMS AND ART FORMS. | - | $60,407 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| JOHN DINSMORE | Board Member | - | $0 | - | - |
| DEAN NELSON | Board Member | - | $0 | - | - |
| BETHANY WICKLAND | Board Member | - | $0 | - | - |
| MIKE CHAREST | Board Member | - | $0 | - | - |
| JEROME HOLICKEY | Chairman | - | $0 | - | - |
| DAVID IVERSON | Treasurer | - | $0 | - | - |
| BETTY MURPHY | Board Member | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Phelps Mill Country
- EIN
- 41-1713066
- Phone
- 2187313598
- Address
- P O BOX 183, BATTLE LAKE, MN 56515
Signing Officer
- Name
- David Iverson
- Title
- Treasurer
- Phone
- 2187313598
- Signed
- 2026-01-28
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Randall Highland CPA
- Address
- 403 S UNION AVE, FERGUS FALLS, MN 56537-2532
- Preparer
- Randall Highland CPA
- Phone
- 2189985388
Supplemental Narrative
Additional Explanations
Form 990-ez, Part I, Line 16
“Expenses operations 17,792 supplies 9,829 entertainment 6,973 publicity 5,474 copy/print 947 casual labor 4,100 telephone 967 postage 292 tastings 1,683 total 48,057”
Form 990-ez, Part II, Line 24
“18,694 18,694 less accumulated depreciation 18,614 18,614 total 80 80”
Form 990-ez, Part III
“The organizatioin operates a two day festival providing the means to promote the arts which is the purpose of the organization.”
Form 990-ez, Part III, Line 28
“The operation of a two day festival providing the means to promote the arts which is the purpose of the organization. More than 20,000 people attend the festival. Visitors are exposed to quality works of art in a variety of mediums and art forms.”
Raw XML Appendix145 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.
| Path | # | Value |
|---|---|---|
| IRS990EZ/ActivitiesNotPreviouslyRptInd | 0 | false |
| IRS990EZ/BooksInCareOfDetail/PersonNm | 0 | DAVID IVERSON |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 2187313598 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 20515 250TH ST |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | FERGUS FALLS |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | MN |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 56537 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt | 0 | 8373 |
| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 13231 |
| IRS990EZ/ChgMadeToOrgnzngDocNotRptInd | 0 | false |
| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 2400 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 4858 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 12858 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 8453 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 13311 |
| IRS990EZ/GrossReceiptsAmt | 0 | 65773 |
| IRS990EZ/InfoInScheduleOPartIIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 237 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingCashInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 8453 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 13311 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 8453 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 13311 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 4 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 5 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 6 | 000.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 4 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 5 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 6 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | JOHN DINSMORE |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | DEAN NELSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | BETHANY WICKLAND |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | MIKE CHAREST |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 4 | JEROME HOLICKEY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 5 | DAVID IVERSON |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 6 | BETTY MURPHY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | BOARD MEMBER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 4 | CHAIRMAN |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 5 | TREASURER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 6 | BOARD MEMBER |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 80 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 80 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 48057 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | THE ORGANIZATIOIN OPERATES A TWO DAY FESTIVAL PROVIDING THE MEANS TO PROMOTE THE ARTS WHICH IS THE PURPOSE OF THE ORGANIZATION. |
| IRS990EZ/ProgramServiceRevenueAmt | 0 | 63136 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | THE OPERATION OF A TWO DAY FESTIVAL PROVIDING THE MEANS TO PROMOTE THE ARTS WHICH IS THE PURPOSE OF THE ORGANIZATION. MORE THAN 20,000 PEOPLE ATTEND THE FESTIVAL. VISITORS ARE EXPOSED TO QUALITY WORKS OF ART IN A VARIETY OF MEDIUMS AND ART FORMS. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 60407 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/ScheduleBNotRequiredInd | 0 | X |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TotalExpensesAmt | 0 | 60915 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 60407 |
| IRS990EZ/TotalRevenueAmt | 0 | 65773 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | N/A |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearAmt | 0 | 2400 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt | 0 | 9591 |
| IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt | 0 | 11991 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearAmt | 0 | 63373 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/CurrentTaxYearMinus1YearAmt | 0 | 55683 |
| IRS990ScheduleA/GrossReceiptsAdmissionsGrp/TotalAmt | 0 | 119056 |
| IRS990ScheduleA/InvestmentIncomeCYPct | 0 | 0.00000 |
| IRS990ScheduleA/InvestmentIncomePYPct | 0 | 0.00000 |
| IRS990ScheduleA/PubliclySupportedOrg509a2Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportPY509Pct | 0 | 1.00000 |
| IRS990ScheduleA/PublicSupportTotal509Amt | 0 | 131047 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind | 0 | X |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearAmt | 0 | 65773 |
| IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus1YearAmt | 0 | 65274 |
| IRS990ScheduleA/Total509Grp/TotalAmt | 0 | 131047 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt | 0 | 65773 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt | 0 | 65274 |
| IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt | 0 | 131047 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | EXPENSES OPERATIONS 17,792 SUPPLIES 9,829 ENTERTAINMENT 6,973 PUBLICITY 5,474 COPY/PRINT 947 CASUAL LABOR 4,100 TELEPHONE 967 POSTAGE 292 TASTINGS 1,683 TOTAL 48,057 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | 18,694 18,694 LESS ACCUMULATED DEPRECIATION 18,614 18,614 TOTAL 80 80 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | THE ORGANIZATIOIN OPERATES A TWO DAY FESTIVAL PROVIDING THE MEANS TO PROMOTE THE ARTS WHICH IS THE PURPOSE OF THE ORGANIZATION. |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | THE OPERATION OF A TWO DAY FESTIVAL PROVIDING THE MEANS TO PROMOTE THE ARTS WHICH IS THE PURPOSE OF THE ORGANIZATION. MORE THAN 20,000 PEOPLE ATTEND THE FESTIVAL. VISITORS ARE EXPOSED TO QUALITY WORKS OF ART IN A VARIETY OF MEDIUMS AND ART FORMS. |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | FORM 990-EZ, PART I, LINE 16 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | FORM 990-EZ, PART II, LINE 24 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | FORM 990-EZ, PART III |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | FORM 990-EZ, PART III, LINE 28 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | DAVID IVERSON |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | TREASURER |
| ReturnHeader/BusinessOfficerGrp/PhoneNum | 0 | 2187313598 |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-01-28 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | PHELPS MILL COUNTRY |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | PHEL |
| ReturnHeader/Filer/EIN | 0 | 411713066 |
| ReturnHeader/Filer/PhoneNum | 0 | 2187313598 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | P O BOX 183 |
| ReturnHeader/Filer/USAddress/CityNm | 0 | BATTLE LAKE |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 56515 |
| ReturnHeader/IRSResponsiblePrtyInfoCurrInd | 0 | true |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 814798988 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | RANDALL HIGHLAND CPA |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 403 S UNION AVE |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | FERGUS FALLS |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | MN |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 565372532 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 2189985388 |
| ReturnHeader/PreparerPersonGrp/PreparationDt | 0 | 2026-01-28 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | RANDALL HIGHLAND CPA |
| ReturnHeader/PreparerPersonGrp/SelfEmployedInd | 0 | X |
| ReturnHeader/ReturnTs | 0 | 2026-01-30T08:28:00-05:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2024-10-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-09-30 |
| ReturnHeader/TaxYr | 0 | 2024 |
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