Civic Intelligence

Phelps County Recreation for the Ha

EIN 43-1196757 • 501(c)3 • Rolla, MO

Profile

To provide recreation, leisure activities, and transportation for phelps county residents 16 and older with developmental disabilities.

PO Box 192Rolla, MO 65402

n/A

Siviq Scores

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

Liabilities / Assets

65th percentile

0.01x

Higher debt load relative to assets than 65% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Liabilities / Revenue

67th percentile

0.01x

Higher debt load relative to revenue than 67% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Net Margin

30th percentile

-10%

Higher net margin than 30% of similar nonprofits.

501(c)3 • <$500k nonprofits • Source year 2024

Top Officer Pay

92nd percentile

$22,000

Higher top officer pay than 92% of similar nonprofits.

Top officer pay equals 33.5% of source-year revenue.

501(c)3 • <$500k nonprofits • Source year 2024

Asset Growth

40th percentile

-8.4%

Faster asset growth than 40% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Revenue Growth

72nd percentile

19%

Faster revenue growth than 72% of similar nonprofits.

501(c)3 • <$500k nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets65th percentile

Assets

Down

$75,693

Down $6,945 (-8.4%) from 2023

Liabilities

Down

$532

Down $91 (-15%) from 2023

Net Assets

$75,161

No earlier filing loaded for comparison.

Operations
Liabilities / Revenue67th percentileNet Margin30th percentile

Revenue

Up

$65,703

Up $10,691 (+19%) from 2023

Expenses

Down

$72,555

Down $4,070 (-5.3%) from 2023

Net Income

Up

-$6,852

Up $14,761 (+68%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth40th percentile

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

$200K$150K$100K$50K$0Assets 2011: $144,106Liabilities 2011: $6402011Assets 2012: $149,182Liabilities 2012: $670Net Assets 2012: $148,5122012Assets 2013: $155,994Liabilities 2013: $549Net Assets 2013: $155,4452013Assets 2014: $149,331Liabilities 2014: $6952014Assets 2015: $137,650Liabilities 2015: $604Net Assets 2015: $137,0462015Assets 2016: $124,550Liabilities 2016: $636Net Assets 2016: $123,9142016Assets 2017: $105,484Liabilities 2017: $721Net Assets 2017: $104,7632017Assets 2018: $81,159Liabilities 2018: $727Net Assets 2018: $80,4322018Assets 2019: $71,053Liabilities 2019: $709Net Assets 2019: $70,3442019Assets 2020: $103,138Liabilities 2020: $326Net Assets 2020: $102,8122020Assets 2021: $113,755Liabilities 2021: $342Net Assets 2021: $113,4132021Assets 2022: $103,979Liabilities 2022: $349Net Assets 2022: $103,6302022Assets 2023: $82,638Liabilities 2023: $6232023Assets 2024: $75,693Liabilities 2024: $532Net Assets 2024: $75,1612024

Highlighted filing

2024

Assets$75,693
Liabilities$532
Net Assets$75,161
Open 2024 Filing

Operations Trend

Revenue Growth72nd percentile

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

$100K$50K$0-$50KRevenue 2011: $76,924Expenses 2011: $66,451Net Income 2011: $10,4732011Revenue 2012: $75,271Expenses 2012: $70,225Net Income 2012: $5,0462012Revenue 2013: $74,457Expenses 2013: $67,524Net Income 2013: $6,9332013Revenue 2014: $75,332Expenses 2014: $82,141Net Income 2014: -$6,8092014Revenue 2015: $75,160Expenses 2015: $86,750Net Income 2015: -$11,5902015Revenue 2016: $75,057Expenses 2016: $88,189Net Income 2016: -$13,1322016Revenue 2017: $75,140Expenses 2017: $94,291Net Income 2017: -$19,1512017Revenue 2018: $75,058Expenses 2018: $99,389Net Income 2018: -$24,3312018Revenue 2019: $75,556Expenses 2019: $85,644Net Income 2019: -$10,0882019Revenue 2020: $75,032Expenses 2020: $42,564Net Income 2020: $32,4682020Revenue 2021: $50,019Expenses 2021: $39,419Net Income 2021: $10,6002021Revenue 2022: $50,143Expenses 2022: $59,926Net Income 2022: -$9,7832022Revenue 2023: $55,012Expenses 2023: $76,625Net Income 2023: -$21,6132023Revenue 2024: $65,703Expenses 2024: $72,555Net Income 2024: -$6,8522024

Highlighted filing

2024

Revenue$65,703
Expenses$72,555
Net Income-$6,852
Open 2024 Filing

Filings

Most recent year

2024 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$75,693
Liabilities
$532
Net assets
$75,161
Revenue
$65,703
Expenses
$72,555
Net income
-$6,852
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.76$0.01$0.75$0.66$0.73$0.07
2023Summary only. Only limited summary data is available for this year.$0.83$0.01$0.55$0.77$0.22
2022Detailed filing. Detailed filing data is available for this year.$1.04$0.00$1.04$0.50$0.60$0.10
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.14$0.00$1.13$0.50$0.39$0.11
2020Detailed filing. Detailed filing data is available for this year.$1.03$0.00$1.03$0.75$0.43$0.32
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.71$0.01$0.70$0.76$0.86$0.10
2018Detailed filing. Detailed filing data is available for this year.$0.81$0.01$0.80$0.75$0.99$0.24
2017Detailed filing. Detailed filing data is available for this year.$1.05$0.01$1.05$0.75$0.94$0.19
2016Detailed filing. Detailed filing data is available for this year.$1.25$0.01$1.24$0.75$0.88$0.13
2015Detailed filing. Detailed filing data is available for this year.$1.38$0.01$1.37$0.75$0.87$0.12
2014Summary only. Only limited summary data is available for this year.$1.49$0.01$0.75$0.82$0.07
2013Detailed filing. Detailed filing data is available for this year.$1.56$0.01$1.55$0.74$0.68$0.07
2012Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$0.01$1.49$0.75$0.70$0.05
2011Summary only. Only limited summary data is available for this year.$1.44$0.01$0.77$0.66$0.10
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 12, 2025
Return Version
2024v5.0
Gross Receipts
$65,703
Mission and Program Overview

Mission

To provide recreation, leisure activities, and transportation for phelps county residents 16 and older with developmental disablities.

Program Services

DescriptionGrantsExpenses
TO PROVIDE RECREATION, LEISURE ACTIVITIES, AND TRANSPORTAION FOR PHELPS COUNTY RESIDENTS 16 AND OLDER WITH DEVELOPMENTAL DISABLITIES.-$72,555
Compensation and Service Providers
Top Officer Pay92nd percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
CINDY WAGNERExec. DirectPT$22,000-$22,000
BRENDA J LEHNHOFFPresident-$0--
SHERRY SNODGRASSSecretary-$0--
PATRICIA MASTERSONDirector-$0--
PAT HAUSNERDirector-$0--
EARLENE ESTELLEDirector-$0--
Filing and Contact Details

Filer

Filer Name
Phelps County Recreation for the
EIN
43-1196757
Phone
5733645050
Address
PO BOX 192, ROLLA, MO 65402

Signing Officer

Name
Cindy Wagner
Title
Exec. Director
Phone
5733649651
Signed
2025-05-12
Discuss with paid preparer
Yes

Preparer

Firm
Schmidt Associates LLC
Address
1105 INDUSTRIAL DR, CARTHAGE, MO 64836-3670
Preparer
Brian J Schmidt CPA
Phone
4173586090
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses travel 1,597 insurance 7,982 activities for handicappe 23,929 auto expense 1,930 miscellaneous 65 postage 578 telephone 1,437 supplies 291 total 37,809”

Form 990-ez, Part II, Line 24

“80,000 80,000 less accumulated depreciation 80,000 80,000 total 0 0”

Form 990-ez, Part II, Line 26

“Fica/federal withholding payable 451 420 state withholding payable 172 112”

Form 990-ez, Part III

“To provide recreation, leisure activities, and transportation for phelps county residents 16 and older with developmental disablities.”

Raw XML Appendix149 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/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0CINDY WAGNER
IRS990EZ/BooksInCareOfDetail/PhoneNum05733645050
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0PO BOX 192
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0ROLLA
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MO
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd065401
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt082636
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt075693
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt065693
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-6852
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt01815
IRS990EZ/FiledScheduleAInd0true
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt082636
IRS990EZ/Form990TotalAssetsGrp/EOYAmt075693
IRS990EZ/GrossReceiptsAmt065703
IRS990EZ/InfoInScheduleOPartIIIInd0X
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt010
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt082013
IRS990EZ/NetAssetsOrFundBalancesEOYAmt075161
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt082013
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt075161
IRS990EZ/OccupancyRentUtltsAndMaintAmt04872
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt01.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt11.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt21.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt31.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt41.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt520.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt522000
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0BRENDA J LEHNHOFF
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1SHERRY SNODGRASS
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2PATRICIA MASTERSON
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3PAT HAUSNER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4EARLENE ESTELLE
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm5CINDY WAGNER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0PRESIDENT
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4DIRECTOR
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt5EXEC. DIRECT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501c3Ind0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt037809
IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt0NONE
IRS990EZ/PartVIOfCompOfHghstPdEmplTxt0NONE
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0TO PROVIDE RECREATION, LEISURE ACTIVITIES, AND TRANSPORTATION FOR PHELPS COUNTY RESIDENTS 16 AND OLDER WITH DEVELOPMENTAL DISABLITIES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0TO PROVIDE RECREATION, LEISURE ACTIVITIES, AND TRANSPORTAION FOR PHELPS COUNTY RESIDENTS 16 AND OLDER WITH DEVELOPMENTAL DISABLITIES.
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt072555
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/SalariesOtherCompEmplBnftAmt028059
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/SchoolOperatingInd0false
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt0623
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt0532
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt072555
IRS990EZ/TotalProgramServiceExpensesAmt072555
IRS990EZ/TotalRevenueAmt065703
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0N/A
IRS990ScheduleA/Form990ScheduleAPartVIGrp/ExplanationTxt0OTHER INCOME 0
IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt065693
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt055000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt050130
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt050000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt075000
IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt0295823
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt010
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt012
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt013
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt011
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt022
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt068
IRS990ScheduleA/PublicOrganization170Ind0X
IRS990ScheduleA/PublicSupportCY170Pct00.99980
IRS990ScheduleA/PublicSupportPY170Pct00.99970
IRS990ScheduleA/PublicSupportTotal170Amt0295823
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind0X
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt065693
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt055000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt050130
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt050000
IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt075000
IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt0295823
IRS990ScheduleA/TotalSupportAmt0295891
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES TRAVEL 1,597 INSURANCE 7,982 ACTIVITIES FOR HANDICAPPE 23,929 AUTO EXPENSE 1,930 MISCELLANEOUS 65 POSTAGE 578 TELEPHONE 1,437 SUPPLIES 291 TOTAL 37,809
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt180,000 80,000 LESS ACCUMULATED DEPRECIATION 80,000 80,000 TOTAL 0 0
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2FICA/FEDERAL WITHHOLDING PAYABLE 451 420 STATE WITHHOLDING PAYABLE 172 112
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3TO PROVIDE RECREATION, LEISURE ACTIVITIES, AND TRANSPORTATION FOR PHELPS COUNTY RESIDENTS 16 AND OLDER WITH DEVELOPMENTAL DISABLITIES.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 24
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990-EZ, PART II, LINE 26
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990-EZ, PART III
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0CINDY WAGNER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXEC. DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum05733649651
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0PHELPS COUNTY RECREATION FOR THE
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0HANDICAPPED
ReturnHeader/Filer/BusinessNameControlTxt0PHEL
ReturnHeader/Filer/EIN0431196757
ReturnHeader/Filer/PhoneNum05733645050
ReturnHeader/Filer/USAddress/AddressLine1Txt0PO BOX 192
ReturnHeader/Filer/USAddress/CityNm0ROLLA
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MO
ReturnHeader/Filer/USAddress/ZIPCd065402
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0SCHMIDT ASSOCIATES LLC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt01105 INDUSTRIAL DR
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0CARTHAGE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MO
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0648363670
ReturnHeader/PreparerPersonGrp/PhoneNum04173586090
ReturnHeader/PreparerPersonGrp/PreparationDt02025-05-12
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0BRIAN J SCHMIDT CPA
ReturnHeader/PreparerPersonGrp/SelfEmployedInd0X
ReturnHeader/ReturnTs02025-05-14T11:47:52-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Peer Organizations

Similar nonprofits based on the same Siviq industry and scale cohort. 501(c)3 • <$500k nonprofits