Civic Intelligence

Wings Programs Inc.

990EZ • Fiscal year 2024 • EIN 46-3496992

Jan 01, 2024 to Dec 31, 2024 • Filed on May 12, 2025

208 Rusty Spur WayCorvallis, MT 59828

(406) 363-3346

Siviq Scores

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

Liabilities / Assets

56th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Liabilities / Revenue

57th percentile

0.00x

Tied with the lowest-debt nonprofits in its peer group.

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

Net Margin

66th percentile

13%

Higher net margin than 66% of similar nonprofits.

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

Top Officer Pay

79th percentile

$0

Higher top officer pay than 79% of similar nonprofits.

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

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

Asset Growth

81st percentile

36%

Faster asset growth than 81% of similar nonprofits.

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

Revenue Growth

85th percentile

55%

Faster revenue growth than 85% of similar nonprofits.

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

Assets

Up

$53,445

Up $14,258 (+36%) from 2023

Net Assets

Up

$53,445

Up $14,258 (+36%) from 2023

Liabilities

Flat

$0

Flat from 2023

Revenue

Up

$118,841

Up $42,386 (+55%) from 2023

Expenses

Up

$103,350

Up $20,393 (+25%) from 2023

Net Income

Up

$15,491

Up $21,993 (+338%) from 2023

Historical Trend

Balance Sheet Trend

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

$400K$300K$200K$100K$0Assets 2021: $34,417Liabilities 2021: $0Net Assets 2021: $34,4172021Assets 2022: $45,689Liabilities 2022: $0Net Assets 2022: $45,6892022Assets 2023: $39,187Liabilities 2023: $0Net Assets 2023: $39,1872023Assets 2024: $53,445Liabilities 2024: $0Net Assets 2024: $53,4452024Assets 2025: $352,526Liabilities 2025: $0Net Assets 2025: $352,5262025

Highlighted filing

2024

Assets$53,445
Liabilities$0
Net Assets$53,445

Operations Trend

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

$600K$400K$200K$0-$200KRevenue 2021: $88,179Expenses 2021: $53,762Net Income 2021: $34,4172021Revenue 2022: $70,895Expenses 2022: $59,645Net Income 2022: $11,2502022Revenue 2023: $76,455Expenses 2023: $82,957Net Income 2023: -$6,5022023Revenue 2024: $118,841Expenses 2024: $103,350Net Income 2024: $15,4912024Revenue 2025: $411,229Expenses 2025: $112,188Net Income 2025: $299,0412025

Highlighted filing

2024

Revenue$118,841
Expenses$103,350
Net Income$15,491
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
May 12, 2025
Return Version
2024v5.1
Gross Receipts
$118,841
Mission and Program Overview

Mission

Equine rehabilitation and therapy

Equine rescue and rehabilitation

Program Services

DescriptionGrantsExpenses
HORSES IN OUR CARE RECEIVE REHABILITATION FOR PHYSICAL AND EMOTIONAL PROBLEMS, AND TRAINING AS NECESSAREY TO BE ABLE TO TRANSITION INTO A NEW PERMANENT HOME.-$103,350
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseOtherTotal
DEBORAH LAYExecutive Director-$0--
Filing and Contact Details

Filer

Filer Name
Wings Programs Inc
EIN
46-3496992
In Care Of
% DEBORAH LAY
Phone
4063633346
Address
208 RUSTY SPUR WAY, CORVALLIS, MT 59828

Signing Officer

Name
Deborah Lay
Title
Executive Director
Phone
4063633346
Signed
2025-05-12
Discuss with paid preparer
Yes

Preparer

Firm
Mary Lemons EA Inc
Address
PO Box 470, Darby, MT 59829
Preparer
Robin Benson
Phone
4068213362
Supplemental Narrative

Additional Explanations

Description of other expenses Part I line 16

Description amountdepreciation from 4562 5,598advertising 2,959repairs & maintenance 534dues & subscriptions 200computer 98education 326entertainment 153event fees 365feed 25,957fuel 2,013insurance 3,109interest 521memberships 450office supplies 500supplies 3,779transportation 421

Other changes in net assets or fund balances Part I line 20

Description amountdepreciation adj (1,233)

Description of other assets Part II line 24

Category beginning of year end of yeararena 9,650 9,650portable building/shelter 16,237 16,237equipment 12,675 25,175

Raw XML Appendix134 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
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IRS990EZ/BooksInCareOfDetail/PersonNm0DEBORA LAY
IRS990EZ/BooksInCareOfDetail/PhoneNum04063633346
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt0208 RUSTY SPUR WAY
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0CORVALLIS
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MT
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd059828
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt0625
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt02383
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
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IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt015491
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt041227
IRS990EZ/FiledScheduleAInd0true
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IRS990EZ/GrossReceiptsAmt0118841
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/LandAndBuildingsGrp/BOYAmt00
IRS990EZ/LandAndBuildingsGrp/EOYAmt00
IRS990EZ/LobbyingActivitiesInd0false
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt039187
IRS990EZ/NetAssetsOrFundBalancesEOYAmt053445
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IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt053445
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt00.00
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IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0DEBORAH LAY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0EXECUTIVE DIRECTOR
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IRS990EZ/PrimaryExemptPurposeTxt0EQUINE RESCUE AND REHABILITATION
IRS990EZ/PrintingPublicationsPostageAmt01508
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IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0103350
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
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IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MT
IRS990EZ/SubjectToProxyTaxInd0false
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IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0103350
IRS990EZ/TotalProgramServiceExpensesAmt0103350
IRS990EZ/TotalRevenueAmt0118841
IRS990EZ/TransactionWithControlEntInd0false
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IRS990EZ/TypeOfOrganizationCorpInd0X
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus1YearAmt076455
IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/CurrentTaxYearMinus2YearsAmt070895
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IRS990ScheduleA/GiftsGrantsContrisRcvd509Grp/TotalAmt0354370
IRS990ScheduleA/InvestmentIncomeCYPct00.00000
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IRS990ScheduleA/PubliclySupportedOrg509a2Ind0X
IRS990ScheduleA/PublicSupportCY509Pct01.00000
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IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus1YearAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus2YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus3YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/SubstAndDsqlfyPrsnsTotGrp/TotalAmt00
IRS990ScheduleA/ThirtyThrPctSuprtTestsCY509Ind0X
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IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus2YearsAmt070895
IRS990ScheduleA/Total509Grp/CurrentTaxYearMinus3YearsAmt088179
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IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus1YearAmt076455
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus2YearsAmt070895
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus3YearsAmt088179
IRS990ScheduleA/TotalSupportCalendarYearGrp/CurrentTaxYearMinus4YearsAmt00
IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt0354370
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0DESCRIPTION AMOUNTDEPRECIATION FROM 4562 5,598ADVERTISING 2,959REPAIRS & MAINTENANCE 534DUES & SUBSCRIPTIONS 200COMPUTER 98EDUCATION 326ENTERTAINMENT 153EVENT FEES 365FEED 25,957FUEL 2,013INSURANCE 3,109INTEREST 521MEMBERSHIPS 450OFFICE SUPPLIES 500SUPPLIES 3,779TRANSPORTATION 421
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DESCRIPTION AMOUNTDEPRECIATION ADJ (1,233)
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2CATEGORY BEGINNING OF YEAR END OF YEARARENA 9,650 9,650PORTABLE BUILDING/SHELTER 16,237 16,237EQUIPMENT 12,675 25,175
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0Description of other expenses Part I line 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1Other changes in net assets or fund balances Part I line 20
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2Description of other assets Part II line 24
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0DEBORAH LAY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04063633346
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-05-12
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0WINGS PROGRAMS INC
ReturnHeader/Filer/BusinessNameControlTxt0WING
ReturnHeader/Filer/EIN0463496992
ReturnHeader/Filer/InCareOfNm0% DEBORAH LAY
ReturnHeader/Filer/PhoneNum04063633346
ReturnHeader/Filer/USAddress/AddressLine1Txt0208 RUSTY SPUR WAY
ReturnHeader/Filer/USAddress/CityNm0CORVALLIS
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0900211498
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0Mary Lemons EA Inc
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0PO Box 470
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0Darby
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MT
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd059829
ReturnHeader/PreparerPersonGrp/PhoneNum04068213362
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0ROBIN BENSON
ReturnHeader/ReturnTs02025-05-21T15:20:18-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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