Civic Intelligence

Rhea of Sunshine Incorporated

EIN 62-1282890 • 501(c)3 • Dayton, TN

Profile

Rhea of sunshine, incorporated believes and maintains the philosophy that all people have the right to make their own choices and to live, work and socialize in their community as dictated by their abilities, not their disabilities. This concept of normalization requires that every person be permitted to function in the least restrictive environment possible, with assistance to maximize independence in all aspects of daily living.

400 Greenway BlvdDayton, TN 37321-7900
Siviq Scores

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

Liabilities / Assets

60th percentile

0.13x

Higher debt load relative to assets than 60% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Liabilities / Revenue

50th percentile

0.07x

Higher debt load relative to revenue than 50% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Net Margin

25th percentile

-7.7%

Higher net margin than 25% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Top Officer Pay

64th percentile

$93,172

Higher top officer pay than 64% of similar nonprofits.

Top officer pay equals 2.5% of source-year revenue.

501(c)3 • $1M-$5M nonprofits • Source year 2025

Asset Growth

14th percentile

-12%

Faster asset growth than 14% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Revenue Growth

27th percentile

-6.7%

Faster revenue growth than 27% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2024 to 2025

Assets

Down

$2,107,377

Down $300,311 (-12%) from 2024

Liabilities

Down

$275,276

Down $14,180 (-4.9%) from 2024

Net Assets

Down

$1,832,101

Down $286,131 (-14%) from 2024

Revenue

Down

$3,724,629

Down $267,517 (-6.7%) from 2024

Expenses

Up

$4,010,760

Up $154,583 (+4.0%) from 2024

Net Income

Down

-$286,131

Down $422,100 (-310%) from 2024

Trend Graphs

Balance Sheet Trend

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

$3.0M$2.0M$1.0M$0Assets 2011: $1,489,909Liabilities 2011: $54,465Net Assets 2011: $1,435,4442011Assets 2012: $1,410,129Liabilities 2012: $58,020Net Assets 2012: $1,352,1092012Assets 2013: $1,369,738Liabilities 2013: $68,832Net Assets 2013: $1,300,9062013Assets 2014: $1,507,258Liabilities 2014: $136,684Net Assets 2014: $1,370,5742014Assets 2015: $1,541,015Liabilities 2015: $148,542Net Assets 2015: $1,392,4732015Assets 2016: $1,460,751Liabilities 2016: $91,731Net Assets 2016: $1,369,0202016Assets 2017: $1,413,922Liabilities 2017: $64,069Net Assets 2017: $1,349,8532017Assets 2018: $1,360,209Liabilities 2018: $42,569Net Assets 2018: $1,317,6402018Assets 2019: $1,474,819Liabilities 2019: $149,497Net Assets 2019: $1,325,3222019Assets 2020: $1,477,434Liabilities 2020: $183,278Net Assets 2020: $1,294,1562020Assets 2021: $1,819,696Liabilities 2021: $172,456Net Assets 2021: $1,647,2402021Assets 2022: $2,010,279Liabilities 2022: $148,804Net Assets 2022: $1,861,4752022Assets 2023: $2,203,838Liabilities 2023: $221,575Net Assets 2023: $1,982,2632023Assets 2024: $2,407,688Liabilities 2024: $289,456Net Assets 2024: $2,118,2322024Assets 2025: $2,107,377Liabilities 2025: $275,276Net Assets 2025: $1,832,1012025

Highlighted filing

2025

Assets$2,107,377
Liabilities$275,276
Net Assets$1,832,101

Operations Trend

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

$6.0M$4.0M$2.0M$0-$2.0MExpenses 2011: $2,894,3962011Revenue 2012: $2,804,237Expenses 2012: $2,887,572Net Income 2012: -$83,3352012Expenses 2013: $2,891,2482013Revenue 2014: $2,951,346Expenses 2014: $2,820,018Net Income 2014: $131,3282014Revenue 2015: $2,796,063Expenses 2015: $2,774,164Net Income 2015: $21,8992015Revenue 2016: $2,708,613Expenses 2016: $2,732,066Net Income 2016: -$23,4532016Revenue 2017: $2,718,210Expenses 2017: $2,737,377Net Income 2017: -$19,1672017Revenue 2018: $2,612,671Expenses 2018: $2,644,884Net Income 2018: -$32,2132018Revenue 2019: $2,897,241Expenses 2019: $2,889,559Net Income 2019: $7,6822019Revenue 2020: $2,625,464Expenses 2020: $2,656,630Net Income 2020: -$31,1662020Revenue 2021: $2,713,795Expenses 2021: $2,360,711Net Income 2021: $353,0842021Revenue 2022: $3,199,208Expenses 2022: $2,984,973Net Income 2022: $214,2352022Revenue 2023: $3,728,202Expenses 2023: $3,607,414Net Income 2023: $120,7882023Revenue 2024: $3,992,146Expenses 2024: $3,856,177Net Income 2024: $135,9692024Revenue 2025: $3,724,629Expenses 2025: $4,010,760Net Income 2025: -$286,1312025

Highlighted filing

2025

Revenue$3,724,629
Expenses$4,010,760
Net Income-$286,131

Filings

Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.11$0.28$1.83$3.72$4.01$0.29
2024Detailed filing. Detailed filing data is available for this year.$2.41$0.29$2.12$3.99$3.86$0.14
2023Detailed filing. Detailed filing data is available for this year.$2.20$0.22$1.98$3.73$3.61$0.12
2022Detailed filing. Detailed filing data is available for this year.$2.01$0.15$1.86$3.20$2.98$0.21
2021Detailed filing. Detailed filing data is available for this year.$1.82$0.17$1.65$2.71$2.36$0.35
2020Detailed filing. Detailed filing data is available for this year.$1.48$0.18$1.29$2.63$2.66$0.03
2019Detailed filing. Detailed filing data is available for this year.$1.47$0.15$1.33$2.90$2.89$0.01
2018Detailed filing. Detailed filing data is available for this year.$1.36$0.04$1.32$2.61$2.64$0.03
2017Detailed filing. Detailed filing data is available for this year.$1.41$0.06$1.35$2.72$2.74$0.02
2016Detailed filing. Detailed filing data is available for this year.$1.46$0.09$1.37$2.71$2.73$0.02
2015Detailed filing. Detailed filing data is available for this year.$1.54$0.15$1.39$2.80$2.77$0.02
2014Detailed filing. Detailed filing data is available for this year.$1.51$0.14$1.37$2.95$2.82$0.13
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.37$0.07$1.30$2.89
2012Summary only. Only limited summary data is available for this year.$1.41$0.06$1.35$2.80$2.89$0.08
2011Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.49$0.05$1.44$2.89
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jul 1, 2024 to Jun 30, 2025
Signed
Aug 27, 2025
Return Version
2024v5.0
Gross Receipts
$3,728,246
Mission and Program Overview

Mission

Rhea of sunshine, incorporated provides support to mentally disabled adults. Support includes a sheltered workshop, adult day habilitation, residential habilitation, family based living, and individualized programs to meet service recipient needs.

Rhea of sunshine, incorporated believes and maintains the philosophy that all people have the right to make their own choices and to live, work and socialize in their community as dictated by their abilities, not their disabilities. This concept of normalization requires that every person be permitted to function in the least restrictive environment possible, with assistance to maximize independence in all aspects of daily living.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$793,033$790,809▼ $2,224
Cash and Non-Interest-Bearing Accounts$981,993$718,575▼ $263,418
Accounts Receivable$267,803$300,048▲ $32,245
Land, Buildings, and Equipment, Net$364,859$297,945▼ $66,914
Total Assets$2,407,688$2,107,377▼ $300,311
Liabilities
Accounts Payable and Accrued Expenses$146,943$169,844▲ $22,901
Mortgage Notes Payable Secured by Investment Property$142,513$105,432▼ $37,081
Total Liabilities$289,456$275,276▼ $14,180
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,118,232$1,832,101▼ $286,131
Total Net Assets Fund Balance$2,118,232$1,832,101▼ $286,131
Total Liabilities and Net Assets / Fund Balance$2,407,688$2,107,377▼ $300,311

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$55,618$997,755$1,053,373
Equipment$134,296$313,669$447,965
Land$78,653-$78,653
Other Land Buildings$29,378$3,103$32,481
Compensation and Service Providers

Employees

NameTitleFull / Part TimeBaseTotal
Michelle CunninghamExecutive DiFT$93,172$93,172

Board Members and Trustees

NameTitle
Darlene NicholsChairperson
Cheryl McclendonDirector
Hoss WhittDirector
Jeromy HixsonDirector
Jessica MarstonDirector
Katie GentrySecretary
Faith YoungTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$3,525,665
Program Service Revenue
$145,232
Investment Income
$21,086
Other Revenue
$32,646
Change in Net Assets
$-286,131

Audited Revenue Reconciliation

Revenue per Audited Statements
$3,724,629
Total Revenue per Audited Statements
$3,724,629
Total Revenue per Form 990
$3,724,629
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$3,206,436
Other Expenses$804,324
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$2,810,989$302,275-$3,113,264
Insurance$228,591$28,007-$256,598
Office Expenses$92,790$10,310-$103,100
Current Officers, Directors, Trustees, and Key Employees$93,172--$93,172
Fees for Services Accounting$83,110$9,235-$92,345
Depreciation Depletion$64,279$7,142-$71,421
All Other Expenses$30,282$19,331-$49,613
Other Expenses$41,969--$41,969
Travel$6,412$713-$7,125
Total Functional Expenses$3,633,747$377,013$0$4,010,760

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$4,010,760
Total Expenses per Audited Statements$4,010,760
Total Expenses per Form 990$4,010,760
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
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Annual disclosure for covered persons
Yes
Audit committee
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
Yes
Other officer compensation reviewed
Yes
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

Form 990, Page 6, Part VI, Line 11B

Form 990 is available for review by governing body. The executive director and chief financial officer review form 990 before it is filed.

Form 990, Page 6, Part VI, Line 15A

The governing body approves the salary of the executive director. Salary is determined based on comparison to similiar agencies.

Form 990, Page 6, Part VI, Line 15B

The governing body approves employees salary based on experience, knowledge of the field and discussions with other agencies.

Form 990, Page 6, Part VI, Line 19

Governing documents are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Rhea of Sunshine Incorporated
EIN
62-1282890
Phone
4237754855
Address
400 GREENWAY BLVD, DAYTON, TN 37321-7900

Signing Officer

Name
Michelle Cunningham
Title
Executive Director
Phone
4237754855
Signed
2025-08-27

Organization Details

Principal Officer
Michelle Cunningham
Formed
1986
Voting Board Members
8
Independent Board Members
8
Employees
102

Preparer

Firm
Mitchell Emert & Hill Pc
Address
416 ERIN DRIVE, KNOXVILLE, TN 37919-6205
Preparer
James R Cates CPA
Phone
8655222396
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

Rhea of sunshine, incorporated believes and maintains the philosophy that all people have the right to make their own choices and to live, work and socialize in their community as dictated by their abilities, not their disabilities. This concept of normalization requires that every person be permitted to function in the least restrictive environment possible, with assistance to maximize independence in all aspects of daily living.

Financial Statement Notes

Schedule D, Page 3, Part X

The organization beleives it has appropriate support for any tax positions taken, and as such, does not have any uncertain tax positions that are material to the financial statements.

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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/Desc0PS - UTILITIES & FUEL
IRS990/OtherExpensesGrp/Desc1PS - FOOD EXPENSE
IRS990/OtherExpensesGrp/Desc2PS - SUPPLIES:OTHER SUPPL
IRS990/OtherExpensesGrp/Desc3PS - MAINTENANCE & REPAI
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IRS990/OtherExpensesGrp/ProgramServicesAmt245655
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IRS990/OtherRevenueMiscGrp/Desc0MISCELLANEOUS INCOME
IRS990/OtherRevenueMiscGrp/Desc1PRIVATE PAY:ADULT DAY SERVICE
IRS990/OtherRevenueMiscGrp/Desc2MISCELLANEOUS INCOME: CORPORA
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IRS990/PayPremiumsPrsnlBnftCntrctInd0false
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0MICHELLE CUNNINGHAM
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IRS990/ProgramServiceRevenueGrp/Desc0CONSUMER SERVICE CONTRACTS:RO
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt020762
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt04409
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt0102
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt075
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IRS990ScheduleA/GrossReceiptsRltdActivitiesAmt01023955
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IRS990ScheduleA/PublicSupportPY170Pct00.99800
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IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt016273754
IRS990ScheduleA/TotalSupportAmt016323805
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IRS990ScheduleD/BuildingsGrp/DepreciationAmt0997755
IRS990ScheduleD/BuildingsGrp/OtherCostOrOtherBasisAmt01053373
IRS990ScheduleD/EquipmentGrp/BookValueAmt0134296
IRS990ScheduleD/EquipmentGrp/DepreciationAmt0313669
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0447965
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IRS990ScheduleD/LandGrp/OtherCostOrOtherBasisAmt078653
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt03103
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt0THE ORGANIZATION BELEIVES IT HAS APPROPRIATE SUPPORT FOR ANY TAX POSITIONS TAKEN, AND AS SUCH, DOES NOT HAVE ANY UNCERTAIN TAX POSITIONS THAT ARE MATERIAL TO THE FINANCIAL STATEMENTS.
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 3, PART X
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IRS990ScheduleD/TotalExpensesPerForm990Amt04010760
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IRS990ScheduleD/TotalRevEtcAuditedFinclStmtAmt03724629
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IRS990/ScheduleORequiredInd0true
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0RHEA OF SUNSHINE, INCORPORATED BELIEVES AND MAINTAINS THE PHILOSOPHY THAT ALL PEOPLE HAVE THE RIGHT TO MAKE THEIR OWN CHOICES AND TO LIVE, WORK AND SOCIALIZE IN THEIR COMMUNITY AS DICTATED BY THEIR ABILITIES, NOT THEIR DISABILITIES. THIS CONCEPT OF NORMALIZATION REQUIRES THAT EVERY PERSON BE PERMITTED TO FUNCTION IN THE LEAST RESTRICTIVE ENVIRONMENT POSSIBLE, WITH ASSISTANCE TO MAXIMIZE INDEPENDENCE IN ALL ASPECTS OF DAILY LIVING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1FORM 990 IS AVAILABLE FOR REVIEW BY GOVERNING BODY. THE EXECUTIVE DIRECTOR AND CHIEF FINANCIAL OFFICER REVIEW FORM 990 BEFORE IT IS FILED.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2THE GOVERNING BODY APPROVES THE SALARY OF THE EXECUTIVE DIRECTOR. SALARY IS DETERMINED BASED ON COMPARISON TO SIMILIAR AGENCIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE GOVERNING BODY APPROVES EMPLOYEES SALARY BASED ON EXPERIENCE, KNOWLEDGE OF THE FIELD AND DISCUSSIONS WITH OTHER AGENCIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4GOVERNING DOCUMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
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IRS990/TaxablePartyNotificationInd0false
IRS990/TaxExemptBondsInd0false
IRS990/TerminateOperationsInd0false
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IRS990/TotalAssetsGrp/EOYAmt02107377
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IRS990/TotalFunctionalExpensesGrp/ProgramServicesAmt03633747
IRS990/TotalFunctionalExpensesGrp/TotalAmt04010760
IRS990/TotalGrossUBIAmt00
IRS990/TotalLiabilitiesBOYAmt0289456
IRS990/TotalLiabilitiesEOYAmt0275276
IRS990/TotalLiabilitiesGrp/BOYAmt0289456
IRS990/TotalLiabilitiesGrp/EOYAmt0275276
IRS990/TotalNetAssetsFundBalanceGrp/BOYAmt02118232
IRS990/TotalNetAssetsFundBalanceGrp/EOYAmt01832101
IRS990/TotalProgramServiceExpensesAmt03633747
IRS990/TotalProgramServiceRevenueAmt0145232
IRS990/TotalReportableCompFromOrgAmt093172
IRS990/TotalRevenueGrp/RelatedOrExemptFuncIncomeAmt0198964
IRS990/TotalRevenueGrp/TotalRevenueColumnAmt03724629
IRS990/TotLiabNetAssetsFundBalanceGrp/BOYAmt02407688
IRS990/TotLiabNetAssetsFundBalanceGrp/EOYAmt02107377
IRS990/TravelGrp/ManagementAndGeneralAmt0713
IRS990/TravelGrp/ProgramServicesAmt06412
IRS990/TravelGrp/TotalAmt07125
IRS990/TrnsfrExmptNonChrtblRltdOrgInd0false
IRS990/TypeOfOrganizationCorpInd0X
IRS990/UnrelatedBusIncmOverLimitInd0false
IRS990/UponRequestInd0X
IRS990/USAddress/AddressLine1Txt0400 GREENWAY BLVD
IRS990/USAddress/CityNm0DAYTON
IRS990/USAddress/StateAbbreviationCd0TN
IRS990/USAddress/ZIPCd0373217900
IRS990/VotingMembersGoverningBodyCnt08
IRS990/VotingMembersIndependentCnt08
IRS990/WhistleblowerPolicyInd0false
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/PersonNm0MICHELLE CUNNINGHAM
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum04237754855
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-08-27
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0RHEA OF SUNSHINE INCORPORATED
ReturnHeader/Filer/BusinessNameControlTxt0RHEA
ReturnHeader/Filer/EIN0621282890
ReturnHeader/Filer/PhoneNum04237754855
ReturnHeader/Filer/USAddress/AddressLine1Txt0400 GREENWAY BLVD
ReturnHeader/Filer/USAddress/CityNm0DAYTON
ReturnHeader/Filer/USAddress/StateAbbreviationCd0TN
ReturnHeader/Filer/USAddress/ZIPCd0373217900
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0MITCHELL EMERT & HILL PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt0416 ERIN DRIVE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0KNOXVILLE
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd0379196205
ReturnHeader/PreparerPersonGrp/PhoneNum08655222396
ReturnHeader/PreparerPersonGrp/PreparationDt02025-08-27
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0JAMES R CATES CPA
ReturnHeader/ReturnTs02025-08-27T13:01:38-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-07-01
ReturnHeader/TaxPeriodEndDt02025-06-30
ReturnHeader/TaxYr02024

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