Civic Intelligence

Dent County Commons Association

990 • Fiscal year 2022 • EIN 45-2720627

Jan 01, 2022 to Dec 31, 2022 • Filed on Nov 13, 2023

P O Box 2369Rolla, MO 65402

(573) 247-4050

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

89th percentile

0.66x

Higher debt load relative to assets than 89% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

98th percentile

10.44x

Higher debt load relative to revenue than 98% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

34th percentile

-0.3%

Higher net margin than 34% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

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.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

42nd percentile

-1.2%

Faster asset growth than 42% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

68th percentile

22%

Faster revenue growth than 68% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Assets

Down

$1,502,390

Down $18,691 (-1.2%) from 2021

Net Assets

Down

$516,905

Down $312 (-0.1%) from 2021

Liabilities

Down

$985,485

Down $18,379 (-1.8%) from 2021

Revenue

Up

$94,392

Up $17,020 (+22%) from 2021

Expenses

Up

$94,704

Up $25,644 (+37%) from 2021

Net Income

Down

-$312

Down $8,624 (-104%) from 2021

Historical Trend

Balance Sheet Trend

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$2.0M$1.5M$1.0M$500K$0Assets 2013: $1,838,149Liabilities 2013: $973,520Net Assets 2013: $864,6292013Assets 2014: $1,753,562Liabilities 2014: $969,923Net Assets 2014: $783,6392014Assets 2015: $1,679,804Liabilities 2015: $976,935Net Assets 2015: $702,8692015Assets 2016: $1,634,381Liabilities 2016: $998,823Net Assets 2016: $635,5582016Assets 2017: $1,586,430Liabilities 2017: $1,020,481Net Assets 2017: $565,9492017Assets 2018: $1,557,207Liabilities 2018: $1,042,127Net Assets 2018: $515,0802018Assets 2019: $1,541,629Liabilities 2019: $1,025,142Net Assets 2019: $516,4872019Assets 2020: $1,530,804Liabilities 2020: $1,021,899Net Assets 2020: $508,9052020Assets 2021: $1,521,081Liabilities 2021: $1,003,864Net Assets 2021: $517,2172021Assets 2022: $1,502,390Liabilities 2022: $985,485Net Assets 2022: $516,9052022Assets 2023: $1,482,306Liabilities 2023: $966,095Net Assets 2023: $516,2112023Assets 2024: $1,488,759Liabilities 2024: $954,087Net Assets 2024: $534,6722024Assets 2025: $1,452,667Liabilities 2025: $955,372Net Assets 2025: $497,2952025

Highlighted filing

2022

Assets$1,502,390
Liabilities$985,485
Net Assets$516,905

Operations Trend

Revenue, expenses, and net income across loaded years, with this filing highlighted.

$200K$100K$0-$100KRevenue 2013: $4,288Expenses 2013: $49,461Net Income 2013: -$45,1732013Revenue 2014: $44,409Expenses 2014: $125,399Net Income 2014: -$80,9902014Revenue 2015: $46,725Expenses 2015: $127,495Net Income 2015: -$80,7702015Revenue 2016: $42,260Expenses 2016: $108,608Net Income 2016: -$66,3482016Revenue 2017: $36,149Expenses 2017: $105,759Net Income 2017: -$69,6102017Revenue 2018: $66,621Expenses 2018: $117,490Net Income 2018: -$50,8692018Revenue 2019: $71,377Expenses 2019: $69,973Net Income 2019: $1,4042019Revenue 2020: $59,158Expenses 2020: $66,740Net Income 2020: -$7,5822020Revenue 2021: $77,372Expenses 2021: $69,060Net Income 2021: $8,3122021Revenue 2022: $94,392Expenses 2022: $94,704Net Income 2022: -$3122022Revenue 2023: $81,401Expenses 2023: $82,095Net Income 2023: -$6942023Revenue 2024: $120,386Expenses 2024: $101,925Net Income 2024: $18,4612024Revenue 2025: $93,391Expenses 2025: $130,768Net Income 2025: -$37,3772025

Highlighted filing

2022

Revenue$94,392
Expenses$94,704
Net Income-$312
Jump To
Filing Snapshot
Filing Period
Jan 1, 2022 to Dec 31, 2022
Signed
Nov 13, 2023
Return Version
2022v5.0
Gross Receipts
$94,657
Mission and Program Overview

Mission

To provide a place for the commumnity to gather for annual events and for special activities and to oversee the maintenance and administrative duties of the organization.

The principal activity is the operation of the commons for the benefit of the community. The operational activities make it possible for organization to continue to provide a well maintained facility for the community use. There are annual events such as a fourth of july bbq and fireworks display that are held at the commons.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$1,431,583$1,415,233▼ $16,350
Loans From Officers Directors$1,003,864$985,485▼ $18,379
Rtn Earn Endowment Incm Other Fnds$517,217$516,905▼ $312
Savings and Temporary Cash Investments$55,325$54,353▼ $972
Cash and Non-Interest-Bearing Accounts$5,747$3,583▼ $2,164
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$1,521,081$1,502,390▼ $18,691
Other Assets Total$28,426$29,221▲ $795
Liabilities
Total Liabilities$1,003,864$985,485▼ $18,379
Net Assets / Fund Balance
Total Net Assets Fund Balance$517,217$516,905▼ $312
Total Liabilities and Net Assets / Fund Balance$1,521,081$1,502,390▼ $18,691

Asset Categories

AssetBook ValueDepreciationBasis
Land$875,000-$875,000
Buildings$535,860$165,634$701,494
Equipment$4,373$130,277$134,650
Compensation and Service Providers

Board Members and Trustees

NameTitle
George Bennie MaxwellPresident
George Benjamin MaxwellVice President
Joseph L MaxwellBoard Member
Joanne a MaxwellSecretary/treasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$88,682
Investment Income
$823
Other Revenue
$4,887
Change in Net Assets
$-312
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$94,704
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Salaries, Compensation, and Employee Benefits$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Depreciation Depletion$25,976--$25,976
Fees for Services Other$3,688--$3,688
Advertising$2,740--$2,740
Fees for Services Accounting$2,025--$2,025
Insurance$1,748--$1,748
Interest$1,623--$1,623
Information Technology$1,417--$1,417
Office Expenses$801--$801
Other Expenses$634--$634
All Other Expenses$189--$189
Total Functional Expenses$94,704$0$0$94,704
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Professional Fundraising Fees$0
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Insider Transactions and Loans

Loans and Receivables

Line ItemBeginningEndChange
Loans from Officers, Directors, Trustees, and Key Employees$1,003,864$985,485▼ $18,379
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
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
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Part VI, Section A, Line 2

George bennie maxwell, president, husband spouse george benjamin maxwell, vice president, son joanne a. Maxwell, secretary/treasurer, wife spouse joseph l. Maxwell, board member, son

Form 990, Part VI, Section B, Line 11B

The organization's treasurer will review the tax return detail prior to tax filings.

Form 990, Part VI, Section C, Line 19

The governing documents will be available to the public upon written request to the treasurer.

Filing and Contact Details

Filer

Filer Name
Dent County Commons Association
EIN
45-2720627
Phone
5732474050
Address
P O BOX 2369, ROLLA, MO 65402

Signing Officer

Name
Joanne a Maxwell
Title
Secretary/treasurer
Phone
5732474050
Signed
2023-11-13
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Joanne a Maxwell
Formed
2010
Legal Domicile
Mo
Voting Board Members
4
Independent Board Members
4
Employees
0
Volunteers
8

Preparer

Firm
Frank T Richter CPA
Address
975 NORTH WALNUT STREET, BREESE, IL 62230
Preparer
Francis Richter CPA
Phone
6185267367
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus4YearsAmt060695
IRS990ScheduleA/Total509Grp/TotalAmt0332361
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearAmt094392
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt077372
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt059158
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt071377
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt067436
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0369735
IRS990/ScheduleBRequiredInd00
IRS990ScheduleD/BuildingsGrp/BookValueAmt0535860
IRS990ScheduleD/BuildingsGrp/DepreciationAmt0165634
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt0701494
IRS990ScheduleD/EquipmentGrp/BookValueAmt04373
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0130277
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0134650
IRS990ScheduleD/LandGrp/BookValueAmt0875000
IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt0875000
IRS990ScheduleD/TotalBookValueLandBuildingsAmt01415233
IRS990/ScheduleJRequiredInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt0444425
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt1254240
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt2204611
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt331687
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BalanceDueAmt450522
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd11
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd21
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd31
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BoardOrCommitteeApprovalInd41
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt0J A MAXWELL INVESTMENTS LLC
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt1J A MAXWELL INVESTMENTS LLC
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt2J A MAXWELL INVESTMENTS LLC
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt3J A MAXWELL INVESTMENTS LLC
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/BusinessName/BusinessNameLine1Txt4J A MAXWELL INVESTMENTS LLC
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd00
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd10
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd20
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd30
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/DefaultInd40
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt0PURCHASE ASSETS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt1PURCHASE ASSETS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt2PURCHASE ASSETS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt3PURCHASE ASSETS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanPurposeTxt4PURCHASE ASSETS
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd0X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd1X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd2X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd3X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/LoanToOrganizationInd4X
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt0295319
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt1168823
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt2135963
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt3192000
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/OriginalPrincipalAmt427493
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt0OFFICER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt1OFFICER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt2OFFICER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt3OFFICER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/RelationshipWithOrgTxt4OFFICER
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd01
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd11
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd21
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd31
IRS990ScheduleL/LoansBtwnOrgInterestedPrsnGrp/WrittenAgreementInd41
IRS990ScheduleL/TotalBalanceDueAmt0985485
IRS990/ScheduleORequiredInd01
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0GEORGE BENNIE MAXWELL, PRESIDENT, HUSBAND SPOUSE GEORGE BENJAMIN MAXWELL, VICE PRESIDENT, SON JOANNE A. MAXWELL, SECRETARY/TREASURER, WIFE SPOUSE JOSEPH L. MAXWELL, BOARD MEMBER, SON
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE ORGANIZATION'S TREASURER WILL REVIEW THE TAX RETURN DETAIL PRIOR TO TAX FILINGS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING DOCUMENTS WILL BE AVAILABLE TO THE PUBLIC UPON WRITTEN REQUEST TO THE TREASURER.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PART VI, SECTION A, LINE 2
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PART VI, SECTION B, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PART VI, SECTION C, LINE 19
IRS990/SchoolOperatingInd00
IRS990/SignificantChangeInd00
IRS990/SignificantNewProgramSrvcInd00
IRS990/SubjectToExcsTaxNetInvstIncInd00
IRS990/SubjectToProxyTaxInd00
IRS990/SubjToTaxRmnrtnExPrchtPymtInd00
IRS990/TaxablePartyNotificationInd00
IRS990/TaxExemptBondsInd00
IRS990/TerminateOperationsInd00
IRS990/TotalAssetsBOYAmt01521081
IRS990/TotalAssetsEOYAmt01502390
IRS990/TotalAssetsGrp/BOYAmt01521081
IRS990/TotalAssetsGrp/EOYAmt01502390
IRS990/TotalCompGreaterThan150KInd00
IRS990/TotalEmployeeCnt00
IRS990/TotalFunctionalExpensesGrp/FundraisingAmt00
IRS990/TotalFunctionalExpensesGrp/ManagementAndGeneralAmt00
IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt094704
IRS990/TotalFunctionalExpensesGrp/TotalAmt094704
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt01003864
IRS990/TotalLiabilitiesEOYAmt0985485
IRS990/TotalLiabilitiesGrp/BOYAmt01003864
IRS990/TotalLiabilitiesGrp/EOYAmt0985485
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt0517217
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt0516905
IRS990/TotalOtherCompensationAmt00
IRS990/TotalProgramServiceExpensesAmt094704
IRS990/TotalProgramServiceRevenueAmt088682
IRS990/TotalReportableCompFromOrgAmt00
IRS990/TotalRevenueGrp/ExclusionAmt00
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt094392
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt094392
IRS990/TotalRevenueGrp/UnrelatedBusinessRevenueAmt00
IRS990/TotalVolunteersCnt08
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt01521081
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt01502390
IRS990/TotReportableCompRltdOrgAmt00
IRS990/TrnsfrExmptNonChrtblRltdOrgInd00
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd00
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0P O BOX 2369
IRS990/USAddress/CityNm0ROLLA
IRS990/USAddress/StateAbbreviationCd0MO
IRS990/USAddress/ZIPCd065402
IRS990/VotingMembersGoverningBodyCnt04
IRS990/VotingMembersIndependentCnt04
IRS990/WebsiteAddressTxt0N/A
IRS990/WhistleblowerPolicyInd00
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/AuthenticationAssuranceLevelCd0AAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/IdentityAssuranceLevelCd0IAL1
ReturnHeader/AdditionalFilerInformation/TrustedCustomerGrp/TrustedCustomerCd02
ReturnHeader/BuildTS02023-04-26 12:10:37Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd01
ReturnHeader/BusinessOfficerGrp/PersonNm0JOANNE A MAXWELL
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0SECRETARY/TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum05732474050

Document Assets

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Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$1.45$0.96$0.50$0.09$0.13$0.04
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$0.95$0.53$0.12$0.10$0.02
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.48$0.97$0.52$0.08$0.08$0.00
2022Detailed filing. Detailed filing data is available for this year.$1.50$0.99$0.52$0.09$0.09$0.00
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.52$1.00$0.52$0.08$0.07$0.01
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.53$1.02$0.51$0.06$0.07$0.01
2019Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.54$1.03$0.52$0.07$0.07$0.00
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.56$1.04$0.52$0.07$0.12$0.05
2017Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.59$1.02$0.57$0.04$0.11$0.07
2016XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.63$1.00$0.64$0.04$0.11$0.07
2015XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.68$0.98$0.70$0.05$0.13$0.08
2014Detailed filing. Detailed filing data is available for this year.$1.75$0.97$0.78$0.04$0.13$0.08
2013Detailed filing. Detailed filing data is available for this year.$1.84$0.97$0.86$0.00$0.05$0.05
Peer Organizations

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