Civic Intelligence

Twin Rivers Recreation Assn

EIN 64-0594033 • 501(c)7 • Greenwood, MS

Profile

NONE

503 W Barton AveGreenwood, MS 38930-2107

n a

Siviq Scores

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

Liabilities / Assets

94th percentile

0.85x

Higher debt load relative to assets than 94% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Liabilities / Revenue

86th percentile

0.84x

Higher debt load relative to revenue than 86% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Net Margin

22nd percentile

-5.9%

Higher net margin than 22% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Source year 2024

Top Officer Pay

Score unavailable

No value available

No filing with officer rows is available for this organization yet.

Asset Growth

12th percentile

-10%

Faster asset growth than 12% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Revenue Growth

58th percentile

8.7%

Faster revenue growth than 58% of similar nonprofits.

501(c)7 • $500k-$1M nonprofits • Annualized from 2023 to 2024

Balance Sheet
Liabilities / Assets94th percentile

Assets

Down

$719,218

Down $83,512 (-10%) from 2023

Liabilities

Down

$614,018

Down $40,860 (-6.2%) from 2023

Net Assets

Down

$105,200

Down $42,652 (-29%) from 2023

Operations
Liabilities / Revenue86th percentileNet Margin22nd percentile

Revenue

Up

$728,251

Up $58,583 (+8.7%) from 2023

Expenses

Up

$770,900

Up $65,008 (+9.2%) from 2023

Net Income

Down

-$42,649

Down $6,425 (-18%) from 2023

Trend Graphs

Balance Sheet Trend

Asset Growth12th percentile

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

$1.5M$1.0M$500K$0-$500KAssets 2011: $149,184Liabilities 2011: $155,899Net Assets 2011: -$6,7152011Assets 2012: $104,951Liabilities 2012: $135,992Net Assets 2012: -$31,0412012Assets 2013: $228,508Liabilities 2013: $145,267Net Assets 2013: $83,2412013Assets 2014: $315,047Liabilities 2014: $270,168Net Assets 2014: $44,8792014Assets 2015: $263,523Liabilities 2015: $272,647Net Assets 2015: -$9,1242015Assets 2016: $250,609Liabilities 2016: $282,582Net Assets 2016: -$31,9732016Assets 2017: $1,246,927Liabilities 2017: $669,309Net Assets 2017: $577,6182017Assets 2018: $1,177,951Liabilities 2018: $650,814Net Assets 2018: $527,1372018Assets 2019: $1,072,589Liabilities 2019: $617,221Net Assets 2019: $455,3682019Assets 2020: $966,275Liabilities 2020: $571,192Net Assets 2020: $395,0832020Assets 2021: $945,131Liabilities 2021: $690,480Net Assets 2021: $254,6512021Assets 2022: $857,701Liabilities 2022: $673,625Net Assets 2022: $184,0762022Assets 2023: $802,730Liabilities 2023: $654,878Net Assets 2023: $147,8522023Assets 2024: $719,218Liabilities 2024: $614,018Net Assets 2024: $105,2002024

Highlighted filing

2024

Assets$719,218
Liabilities$614,018
Net Assets$105,200
Open 2024 Filing

Operations Trend

Revenue Growth58th percentile

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

$1.5M$1.0M$500K$0-$500KRevenue 2011: $505,462Expenses 2011: $514,323Net Income 2011: -$8,8612011Revenue 2012: $480,233Expenses 2012: $504,559Net Income 2012: -$24,3262012Revenue 2013: $644,654Expenses 2013: $535,370Net Income 2013: $109,2842013Revenue 2014: $535,985Expenses 2014: $574,347Net Income 2014: -$38,3622014Revenue 2015: $568,339Expenses 2015: $611,014Net Income 2015: -$42,6752015Revenue 2016: $549,472Expenses 2016: $572,321Net Income 2016: -$22,8492016Revenue 2017: $1,157,687Expenses 2017: $548,096Net Income 2017: $609,5912017Revenue 2018: $573,172Expenses 2018: $623,653Net Income 2018: -$50,4812018Revenue 2019: $596,461Expenses 2019: $668,230Net Income 2019: -$71,7692019Revenue 2020: $669,232Expenses 2020: $729,517Net Income 2020: -$60,2852020Revenue 2021: $613,850Expenses 2021: $754,282Net Income 2021: -$140,4322021Revenue 2022: $596,156Expenses 2022: $666,731Net Income 2022: -$70,5752022Revenue 2023: $669,668Expenses 2023: $705,892Net Income 2023: -$36,2242023Revenue 2024: $728,251Expenses 2024: $770,900Net Income 2024: -$42,6492024

Highlighted filing

2024

Revenue$728,251
Expenses$770,900
Net Income-$42,649
Open 2024 Filing

Filings

Most recent year

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

Open filing
Assets
$719,218
Liabilities
$614,018
Net assets
$105,200
Revenue
$728,251
Expenses
$770,900
Net income
-$42,649
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Detailed filing. Detailed filing data is available for this year.$0.72$0.61$0.11$0.73$0.77$0.04
2023Detailed filing. Detailed filing data is available for this year.$0.80$0.65$0.15$0.67$0.71$0.04
2022Detailed filing. Detailed filing data is available for this year.$0.86$0.67$0.18$0.60$0.67$0.07
2021Detailed filing. Detailed filing data is available for this year.$0.95$0.69$0.25$0.61$0.75$0.14
2020Detailed filing. Detailed filing data is available for this year.$0.97$0.57$0.40$0.67$0.73$0.06
2019Detailed filing. Detailed filing data is available for this year.$1.07$0.62$0.46$0.60$0.67$0.07
2018Detailed filing. Detailed filing data is available for this year.$1.18$0.65$0.53$0.57$0.62$0.05
2017Detailed filing. Detailed filing data is available for this year.$1.25$0.67$0.58$1.16$0.55$0.61
2016Detailed filing. Detailed filing data is available for this year.$0.25$0.28$0.03$0.55$0.57$0.02
2015Summary only. Only limited summary data is available for this year.$0.26$0.27$0.01$0.57$0.61$0.04
2014Summary only. Only limited summary data is available for this year.$0.32$0.27$0.04$0.54$0.57$0.04
2013Summary only. Only limited summary data is available for this year.$0.23$0.15$0.08$0.64$0.54$0.11
2012Summary only. Only limited summary data is available for this year.$0.10$0.14$0.03$0.48$0.50$0.02
2011Summary only. Only limited summary data is available for this year.$0.15$0.16$0.01$0.51$0.51$0.01
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 26, 2025
Return Version
2024v5.1
Gross Receipts
$728,251
Mission and Program Overview

Mission

NONE

Twin Rivers Recreation Association Inc. is a club organized for pleasure recreation and other non-profitable purposes. The primary purpose is to provide a safe environment of year-round activities for children ages 6-18. Twin Rivers has an Olympic-size swimming pool a recreational building that houses basketball goals a roller skate rink a racquetball court an enclosed concession stand and five lighted tennis courts. Attached to the recreational area is an administrative office fitness center sauna and aerobics room.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$766,205$704,025▼ $62,180
Rtn Earn Endowment Incm Other Fnds$147,852$105,203▼ $42,649
Cash and Non-Interest-Bearing Accounts$36,525$15,193▼ $21,332
Savings and Temporary Cash Investments$0$0→ $0
Accounts Receivable$0$0→ $0
Other Notes and Loans Receivable, Net$0$0→ $0
Pledges and Grants Receivable$0$0→ $0
Receivable From Disqualified Prsn$0$0→ $0
Receivables From Officers Etc$0$0→ $0
Investments Other Securities$0$0→ $0
Investments Program Related$0$0→ $0
Investments in Publicly Traded Securities$0$0→ $0
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Intangible Assets$0$0→ $0
Inventories for Sale or Use$0$0→ $0
Loans From Officers Directors$0$0→ $0
Prepaid Expenses and Deferred Charges$0$0→ $0
Total Assets$802,730$719,218▼ $83,512
Other Assets Total$0$0→ $0
Liabilities
Mortgage Notes Payable Secured by Investment Property$652,252$610,731▼ $41,521
Other Liabilities$2,626$3,287▲ $661
Accounts Payable and Accrued Expenses$0$0→ $0
Grants Payable$0$0→ $0
Unsecured Notes Loans Payable$0$0→ $0
Deferred Revenue$0$0→ $0
Escrow Account Liability$0$0→ $0
Tax Exempt Bond Liabilities$0$0→ $0
Total Liabilities$654,878$614,018▼ $40,860
Net Assets / Fund Balance
Total Net Assets Fund Balance$147,852$105,203▼ $42,649
Total Liabilities and Net Assets / Fund Balance$802,730$719,221▼ $83,509

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$704,025$1,154,144$1,858,169
Compensation and Service Providers
Top Officer PayScore unavailable

Board Members and Trustees

NameTitle
Taylor CalhounPresident
Andrea KirkDirector
Debbie OxmanDirector
John LongDirector
Lizzie PowersDirector
Rachael GoldbergDirector
Steve WilliamsDirector
Claire BushTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$0
Program Service Revenue
$728,251
Investment Income
$0
Other Revenue
$0
All Other Contributions
$0
Change in Net Assets
$-42,649
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$625,520
Salaries, Compensation, and Employee Benefits$145,380
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$101,818$31,800$0$133,618
Other Expenses$125,080$0$0$125,080
Depreciation Depletion$92,317$0$0$92,317
All Other Expenses$51,857$0$0$51,857
Insurance$44,838$0$0$44,838
Fees for Services Other$37,272$0$0$37,272
Payroll Taxes$9,259$2,503$0$11,762
Interest$7,493$0$0$7,493
Office Expenses$0$3,583$0$3,583
Total Functional Expenses$733,014$37,886$0$770,900
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Direct Expenses$0
Fundraising Gross Income$0
Gaming Direct Expenses$0
Gaming Gross Income$0
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$0$0→ $0
Receivables from Disqualified Persons$0$0→ $0
Receivables from Officers, Directors, Trustees, and Key Employees$0$0→ $0
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Payroll Liabilities$3,062
Sales Tax Payable$225
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
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

Part VI Line 11

“| Explanation:| Form 990 is presented at a board meeting for inspection.”

Part VI Line 19

“| Explanation:| Upon request to the board or manager.”

Filing and Contact Details

Filer

Filer Name
Twin Rivers Recreation Assn
EIN
64-0594033
Phone
6624534969
Address
503 W BARTON AVE, GREENWOOD, MS 38930-2107

Signing Officer

Name
Debbie Oxnam
Title
Director
Phone
6624534969
Signed
2025-11-26

Organization Details

Principal Officer
Debbie Oxnam
Formed
1974
Legal Domicile
Ms
Voting Board Members
7
Independent Board Members
7
Employees
8
Volunteers
0
Supplemental Narrative

Additional Explanations

Part III Line 4

“| Explanation:| Twin Rivers Recreation Association Inc is a club organized for pleasure recreation and other non-profitable purposes. The primary purpose is to provide a safe environment of year round activities for children ages 6-18. Twin Rivers has an Olympic size swimming pool a recreational building that houses basketball goals a roller skating rink a pickleball court a racquetball court an enclosed concession stand an indoor pool and five lighted tennis courts. Attached to the recreational area is an administrative office fitness center sauna and aerobics room.”

Part IX Line 24

“| Explanation:| Bank Charges $6,775: Dues & Subscriptions $316; Property Taxes $41,231; Sales Tax $3,003; USTA Tennis Fees $532; Totaling $51,857”

Raw XML AppendixShowing 400 of 582 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.

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IRS990/GamingGrossIncomeAmt00
IRS990/GoverningBodyVotingMembersCnt07
IRS990/GovernmentGrantsAmt00
IRS990/GrantAmt00
IRS990/GrantsPayableGrp/BOYAmt00
IRS990/GrantsPayableGrp/EOYAmt00
IRS990/GrantsToDomesticIndividualsGrp/ProgramServicesAmt00
IRS990/GrantsToDomesticIndividualsGrp/TotalAmt00
IRS990/GrantsToDomesticOrgsGrp/ProgramServicesAmt00
IRS990/GrantsToDomesticOrgsGrp/TotalAmt00
IRS990/GrantsToIndividualsInd0false
IRS990/GrantsToOrganizationsInd0false
IRS990/GrantToRelatedPersonInd0false
IRS990/GrossAmountSalesAssetsGrp/OtherAmt00
IRS990/GrossAmountSalesAssetsGrp/SecuritiesAmt00
IRS990/GrossReceiptsAmt0728251
IRS990/GrossRentsGrp/PersonalAmt00
IRS990/GrossRentsGrp/RealAmt00
IRS990/GrossSalesOfInventoryAmt00
IRS990/GroupReturnForAffiliatesInd0false
IRS990/IncludeFIN48FootnoteInd0false
IRS990/IncmFromInvestBondProceedsGrp/ExclusionAmt00
IRS990/IncmFromInvestBondProceedsGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/IncmFromInvestBondProceedsGrp/TotalRevenueColumnAmt00
IRS990/IncmFromInvestBondProceedsGrp/UnrelatedBusinessRevenueAmt00
IRS990/IndependentAuditFinclStmtInd0false
IRS990/IndependentVotingMemberCnt07
IRS990/IndivRcvdGreaterThan100KCnt00
IRS990/IndoorTanningServicesInd0false
IRS990/InfoInScheduleOPartVIInd0X
IRS990/InformationTechnologyGrp/FundraisingAmt00
IRS990/InformationTechnologyGrp/ManagementAndGeneralAmt00
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IRS990/InformationTechnologyGrp/TotalAmt00
IRS990/InsuranceGrp/FundraisingAmt00
IRS990/InsuranceGrp/ManagementAndGeneralAmt00
IRS990/InsuranceGrp/ProgramServicesAmt044838
IRS990/InsuranceGrp/TotalAmt044838
IRS990/IntangibleAssetsGrp/BOYAmt00
IRS990/IntangibleAssetsGrp/EOYAmt00
IRS990/InterestGrp/FundraisingAmt00
IRS990/InterestGrp/ManagementAndGeneralAmt00
IRS990/InterestGrp/ProgramServicesAmt07493
IRS990/InterestGrp/TotalAmt07493
IRS990/InventoriesForSaleOrUseGrp/BOYAmt00
IRS990/InventoriesForSaleOrUseGrp/EOYAmt00
IRS990/InvestmentExpenseAmt00
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IRS990/InvestmentIncomeGrp/UnrelatedBusinessRevenueAmt00
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IRS990/InvestmentsProgramRelatedGrp/EOYAmt00
IRS990/InvestmentsPubTradedSecGrp/BOYAmt00
IRS990/InvestmentsPubTradedSecGrp/EOYAmt00
IRS990/IRPDocumentCnt04
IRS990/IRPDocumentW2GCnt00
IRS990/LandBldgEquipAccumDeprecAmt01154144
IRS990/LandBldgEquipBasisNetGrp/BOYAmt0766205
IRS990/LandBldgEquipBasisNetGrp/EOYAmt0704025
IRS990/LandBldgEquipCostOrOtherBssAmt01858169
IRS990/LegalDomicileStateCd0MS
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IRS990/LessCostOthBasisSalesExpnssGrp/SecuritiesAmt00
IRS990/LessRentalExpensesGrp/PersonalAmt00
IRS990/LessRentalExpensesGrp/RealAmt00
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IRS990/LoansFromOfficersDirectorsGrp/EOYAmt00
IRS990/LobbyingActivitiesInd0false
IRS990/LocalChaptersInd0false
IRS990/MaterialDiversionOrMisuseInd0false
IRS990/MembershipDuesAmt00
IRS990/MembersOrStockholdersInd0false
IRS990/MethodOfAccountingAccrualInd0X
IRS990/MinutesOfCommitteesInd0true
IRS990/MinutesOfGoverningBodyInd0true
IRS990/MiscellaneousRevenueGrp/ExclusionAmt00
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IRS990/MoreThan5000KToIndividualsInd0false
IRS990/MoreThan5000KToOrgInd0false
IRS990/MortgNotesPyblScrdInvstPropGrp/BOYAmt0652252
IRS990/MortgNotesPyblScrdInvstPropGrp/EOYAmt0610731
IRS990/NetAssetsOrFundBalancesBOYAmt0147852
IRS990/NetAssetsOrFundBalancesEOYAmt0105200
IRS990/NetGainOrLossInvestmentsGrp/ExclusionAmt00
IRS990/NetGainOrLossInvestmentsGrp/RelatedOrExemptFuncIncomeAmt00
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IRS990/NetIncmFromFundraisingEvtGrp/ExclusionAmt00
IRS990/NetIncmFromFundraisingEvtGrp/TotalRevenueColumnAmt00
IRS990/NetIncmFromFundraisingEvtGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeFromGamingGrp/ExclusionAmt00
IRS990/NetIncomeFromGamingGrp/RelatedOrExemptFuncIncomeAmt00
IRS990/NetIncomeFromGamingGrp/TotalRevenueColumnAmt00
IRS990/NetIncomeFromGamingGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetIncomeOrLossGrp/ExclusionAmt00
IRS990/NetIncomeOrLossGrp/RelatedOrExemptFuncIncomeAmt00
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IRS990/NetIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetRentalIncomeOrLossGrp/ExclusionAmt00
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IRS990/NetRentalIncomeOrLossGrp/UnrelatedBusinessRevenueAmt00
IRS990/NetUnrelatedBusTxblIncmAmt00
IRS990/NetUnrlzdGainsLossesInvstAmt00
IRS990/NoListedPersonsCompensatedInd0X
IRS990/NoncashContributionsAmt00
IRS990/NondeductibleContributionsInd0false
IRS990/OccupancyGrp/FundraisingAmt00
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IRS990/OfficeExpensesGrp/FundraisingAmt00
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03583
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IRS990/OfficerMailingAddressInd0false
IRS990/OperateHospitalInd0false
IRS990/Organization501cInd0X
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IRS990/OtherAssetsTotalGrp/BOYAmt00
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IRS990/OtherEmployeeBenefitsGrp/FundraisingAmt00
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IRS990/OtherExpensesGrp/Desc0Seasonal Hire
IRS990/OtherExpensesGrp/Desc1Supplies
IRS990/OtherExpensesGrp/Desc2Utilities
IRS990/OtherExpensesGrp/Desc3Repairs
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IRS990/OtherExpensesGrp/FundraisingAmt20
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IRS990/OtherExpensesGrp/ManagementAndGeneralAmt30
IRS990/OtherExpensesGrp/ProgramServicesAmt0104024
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IRS990/OtherExpensesGrp/ProgramServicesAmt274932
IRS990/OtherExpensesGrp/ProgramServicesAmt3125080
IRS990/OtherExpensesGrp/TotalAmt0104024
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IRS990/OtherExpensesGrp/TotalAmt274932
IRS990/OtherExpensesGrp/TotalAmt3125080
IRS990/OtherLiabilitiesGrp/BOYAmt02626
IRS990/OtherLiabilitiesGrp/EOYAmt03287
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IRS990/OtherSalariesAndWagesGrp/FundraisingAmt00
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IRS990/PayrollTaxesGrp/FundraisingAmt00
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IRS990/PdInCapSrplsLandBldgEqpFundGrp/BOYAmt00
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IRS990/PensionPlanContributionsGrp/FundraisingAmt00
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IRS990/PoliticalCampaignActyInd0false
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IRS990/PrincipalOfficerNm0Debbie Oxnam
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IRS990/ProgramServiceRevenueGrp/Desc0Dues
IRS990/ProgramServiceRevenueGrp/Desc1Recreation Activities
IRS990/ProgramServiceRevenueGrp/Desc2Donations

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