Liabilities / Assets
70th percentile
Higher debt load relative to assets than 70% of similar nonprofits.
Orphans Assistance and Rescue Inc
EIN 75-3023308 • 501(c)3 • Ooltewah, TN
Profile
To provide physical, emotional, and spiritual foster care and Christian ministry to Thai orphan children in Thailand.
Siviq Scores
Precomputed percentiles relative to similar nonprofits. These scores are descriptive rather than judgmental.
0.02x
Liabilities / Revenue
67th percentile
Higher debt load relative to revenue than 67% of similar nonprofits.
Net Margin
75th percentile
Higher net margin than 75% of similar nonprofits.
Top Officer Pay
86th percentile
Higher top officer pay than 86% of similar nonprofits.
Top officer pay equals 3.9% of source-year revenue.
Asset Growth
94th percentile
Faster asset growth than 94% of similar nonprofits.
Revenue Growth
89th percentile
Faster revenue growth than 89% of similar nonprofits.
Balance Sheet
Assets
Up$46,871
Up $3,111 (+7.1%) from 2024
Liabilities
Down$88
Down $843 (-91%) from 2024
Net Assets
Up$46,783
Up $3,954 (+9.2%) from 2024
Revenue
Down$94,477
Down $17,129 (-15%) from 2024
Expenses
Up$90,523
Up $2,524 (+2.9%) from 2024
Net Income
Down$3,954
Down $19,653 (-83%) from 2024
Trend Graphs
Filings
Most recent year
2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.
- Assets
- $46,871
- Liabilities
- $88
- Net assets
- $46,783
- Revenue
- $94,477
- Expenses
- $90,523
- Net income
- $3,954
Latest Filing Detail
Jump To
Filing Snapshot
- Filing Period
- Jan 1, 2025 to Dec 31, 2025
- Signed
- Mar 5, 2026
- Return Version
- 2025v4.0
- Gross Receipts
- $94,477
Mission and Program Overview
Mission
To provide physical, emotional, and spiritual foster care and christian ministry to thai orphan children in thailand.
Program Services
| Description | Grants | Expenses |
|---|---|---|
| PHYSICAL NEEDS OF ORPHANS, BOYS AND GIRLS, WERE MET DURING THE YEAR. THESE THAI CHILDREN LIVE ON THE MONISTRY'S CAMPUS IN THAILAND. ALL OF THEIR HOUSING, FOOD, AND MEDICAL NEEDS WERE PROVIDED BY THE ORGANIZATION. | $41,083 | $77,856 |
Compensation and Service Providers
Employees
| Name | Title | Full / Part Time | Base | Other | Total |
|---|---|---|---|---|---|
| PAT L WHEELER | President | FT | $8,663 | - | $8,663 |
| DEBRA S WHEELER | Vice President | FT | $8,663 | - | $8,663 |
| ROBERT D ARB | Treasurer | - | $0 | - | - |
| RHONDA L ONDREY | Secretary | - | $0 | - | - |
Filing and Contact Details
Filer
- Filer Name
- Orphans Assistance and Rescue Inc
- EIN
- 75-3023308
- Phone
- 4235805722
- Address
- 7611 Monger Ln, Ooltewah, TN 37363
Signing Officer
- Name
- Pat L Wheeler
- Title
- President
- Signed
- 2026-03-05
- Discuss with paid preparer
- Yes
Preparer
- Firm
- Haynie & Company
- Address
- 1785 WEST 2300 SOUTH, SALT LAKE CITY, UT 84119
- Preparer
- Melinda R Riina
- Phone
- 8019724800
Supplemental Narrative
Additional Explanations
Grants and Similar Amounts Paid In Excess of $5,000.1
“Class of Activity: HOUSING, EDUCATION,M ETC. | Donee's Name: RIVER OF LIFE CHILDREN'S HOME | Donee's Address: 89 MOO 6 BAN DU CHIANG RAI Thailand | Relationship of Donee: NONE | Cash Amount Given: $34266”
Grants and Similar Amounts Paid In Excess of $5,000.2
“| Donee's Name: VARIOUS UNDER $5000 | Cash Amount Given: $6817”
Other Expenses.1001
“Advertising and Promotion $506”
Other Expenses.1002
“Office Expenses $2720”
Other Expenses.1003
“Information Technology $115”
Other Expenses.1005
“Travel $2706”
Other Expenses.1009
“Depreciation $542”
Other Assets.1003
“Machinery and Equipment - Beginning $1076 Machinery and Equipment - Ending $534”
Total Liabilities.1001
“Accounts Payable and Accrued Expenses - Beginning $931 Accounts Payable and Accrued Expenses - Ending $88”
Raw XML Appendix172 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/PersonNm | 0 | THE ORGANIZATION |
| IRS990EZ/BooksInCareOfDetail/PhoneNum | 0 | 4235805722 |
| IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt | 0 | 7611 Monger Ln |
| IRS990EZ/BooksInCareOfDetail/USAddress/CityNm | 0 | Ooltewah |
| IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd | 0 | TN |
| IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd | 0 | 37363 |
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| IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt | 0 | 46337 |
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| IRS990EZ/ContributionsGiftsGrantsEtcAmt | 0 | 94474 |
| IRS990EZ/CostOfGoodsSoldAmt | 0 | 0 |
| IRS990EZ/CostOrOtherBasisExpenseSaleAmt | 0 | 0 |
| IRS990EZ/DonorAdvisedFndsInd | 0 | false |
| IRS990EZ/EngagedInExcessBenefitTransInd | 0 | false |
| IRS990EZ/ExcessOrDeficitForYearAmt | 0 | 3954 |
| IRS990EZ/FeesAndOtherPymtToIndCntrctAmt | 0 | 3465 |
| IRS990EZ/FiledScheduleAInd | 0 | true |
| IRS990EZ/ForeignFinancialAccountInd | 0 | false |
| IRS990EZ/ForeignOfficeInd | 0 | false |
| IRS990EZ/Form1120PolFiledInd | 0 | false |
| IRS990EZ/Form990TotalAssetsGrp/BOYAmt | 0 | 43760 |
| IRS990EZ/Form990TotalAssetsGrp/EOYAmt | 0 | 46871 |
| IRS990EZ/FundraisingGrossIncomeAmt | 0 | 0 |
| IRS990EZ/GrantsAndSimilarAmountsPaidAmt | 0 | 41083 |
| IRS990EZ/GrossReceiptsAmt | 0 | 94477 |
| IRS990EZ/InfoInScheduleOPartIIInd | 0 | X |
| IRS990EZ/InfoInScheduleOPartIInd | 0 | X |
| IRS990EZ/InvestmentIncomeAmt | 0 | 3 |
| IRS990EZ/LobbyingActivitiesInd | 0 | false |
| IRS990EZ/MadeLoansToFromOfficersInd | 0 | false |
| IRS990EZ/MethodOfAccountingAccrualInd | 0 | X |
| IRS990EZ/NetAssetsOrFundBalancesBOYAmt | 0 | 42829 |
| IRS990EZ/NetAssetsOrFundBalancesEOYAmt | 0 | 46783 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt | 0 | 42829 |
| IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt | 0 | 46783 |
| IRS990EZ/OccupancyRentUtltsAndMaintAmt | 0 | 2901 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 0 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 1 | 40.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 2 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt | 3 | 1.00 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 0 | 8663 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 1 | 8663 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 2 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt | 3 | 0 |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 0 | PAT L WHEELER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 1 | DEBRA S WHEELER |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 2 | ROBERT D ARB |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm | 3 | RHONDA L ONDREY |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 0 | President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 1 | Vice President |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 2 | Treasurer |
| IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt | 3 | Secretary |
| IRS990EZ/OperateHospitalInd | 0 | false |
| IRS990EZ/Organization501c3Ind | 0 | X |
| IRS990EZ/OrganizationDissolvedEtcInd | 0 | false |
| IRS990EZ/OrganizationHadUBIInd | 0 | false |
| IRS990EZ/OtherAssetsTotalDetail/BOYAmt | 0 | 1076 |
| IRS990EZ/OtherAssetsTotalDetail/EOYAmt | 0 | 534 |
| IRS990EZ/OtherExpensesTotalAmt | 0 | 6589 |
| IRS990EZ/PartVIHghstPdCntrctProfSrvcTxt | 0 | NONE |
| IRS990EZ/PartVIOfCompOfHghstPdEmplTxt | 0 | NONE |
| IRS990EZ/PoliticalCampaignActyInd | 0 | false |
| IRS990EZ/PrimaryExemptPurposeTxt | 0 | TO PROVIDE PHYSICAL, EMOTIONAL, AND SPIRITUAL FOSTER CARE AND CHRISTIAN MINISTRY TO THAI ORPHAN CHILDREN IN THAILAND. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt | 0 | PHYSICAL NEEDS OF ORPHANS, BOYS AND GIRLS, WERE MET DURING THE YEAR. THESE THAI CHILDREN LIVE ON THE MONISTRY'S CAMPUS IN THAILAND. ALL OF THEIR HOUSING, FOOD, AND MEDICAL NEEDS WERE PROVIDED BY THE ORGANIZATION. |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ForeignGrantsInd | 0 | X |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/GrantsAndAllocationsAmt | 0 | 41083 |
| IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt | 0 | 77856 |
| IRS990EZ/ProhibitedTaxShelterTransInd | 0 | false |
| IRS990EZ/RelatedOrganizationCtrlEntInd | 0 | false |
| IRS990EZ/SalariesOtherCompEmplBnftAmt | 0 | 36485 |
| IRS990EZ/SchoolOperatingInd | 0 | false |
| IRS990EZ/SpecialEventsDirectExpensesAmt | 0 | 0 |
| IRS990EZ/StatesWhereCopyOfReturnIsFldCd | 0 | MO |
| IRS990EZ/SubjectToProxyTaxInd | 0 | false |
| IRS990EZ/SumOfTotalLiabilitiesGrp/BOYAmt | 0 | 931 |
| IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt | 0 | 88 |
| IRS990EZ/TanningServicesProvidedInd | 0 | false |
| IRS990EZ/TaxImposedOnOrganizationMgrAmt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4911Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4912Amt | 0 | 0 |
| IRS990EZ/TaxImposedUnderIRC4955Amt | 0 | 0 |
| IRS990EZ/TaxReimbursedByOrganizationAmt | 0 | 0 |
| IRS990EZ/TotalExpensesAmt | 0 | 90523 |
| IRS990EZ/TotalProgramServiceExpensesAmt | 0 | 77856 |
| IRS990EZ/TotalRevenueAmt | 0 | 94477 |
| IRS990EZ/TransactionWithControlEntInd | 0 | false |
| IRS990EZ/TrnsfrExmptNonChrtblRltdOrgInd | 0 | false |
| IRS990EZ/TypeOfOrganizationCorpInd | 0 | X |
| IRS990EZ/WebsiteAddressTxt | 0 | WWW.ORPHANSASSISTANCEANDRESCUE.ORG |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearAmt | 0 | 94474 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus1YearAmt | 0 | 111604 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 63861 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 83336 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 99095 |
| IRS990ScheduleA/GiftsGrantsContriRcvd170Grp/TotalAmt | 0 | 452370 |
| IRS990ScheduleA/GovtFurnSrvcFcltsVl170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearAmt | 0 | 3 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus1YearAmt | 0 | 2 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 1 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 4 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 2 |
| IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt | 0 | 12 |
| IRS990ScheduleA/OtherIncome170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 336 |
| IRS990ScheduleA/OtherIncome170Grp/TotalAmt | 0 | 336 |
| IRS990ScheduleA/PublicOrganization170Ind | 0 | X |
| IRS990ScheduleA/PublicSupportCY170Pct | 0 | 0.47010 |
| IRS990ScheduleA/PublicSupportPY170Pct | 0 | 0.49450 |
| IRS990ScheduleA/PublicSupportTotal170Amt | 0 | 212826 |
| IRS990ScheduleA/SubstantialContributorsTotAmt | 0 | 239544 |
| IRS990ScheduleA/TaxRevLeviedOrgnztnlBnft170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleA/ThirtyThrPctSuprtTestsCY170Ind | 0 | X |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearAmt | 0 | 94474 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus1YearAmt | 0 | 111604 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus2YearsAmt | 0 | 63861 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus3YearsAmt | 0 | 83336 |
| IRS990ScheduleA/TotalCalendarYear170Grp/CurrentTaxYearMinus4YearsAmt | 0 | 99095 |
| IRS990ScheduleA/TotalCalendarYear170Grp/TotalAmt | 0 | 452370 |
| IRS990ScheduleA/TotalSupportAmt | 0 | 452718 |
| IRS990ScheduleA/UnrelatedBusinessNetIncm170Grp/TotalAmt | 0 | 0 |
| IRS990ScheduleB/ContributorInformationGrp/ContributorBusinessName/BusinessNameLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorNum | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine1 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/AddressLine2 | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/City | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/State | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/ContributorUSAddress/ZIPCode | 0 | RESTRICTED |
| IRS990ScheduleB/ContributorInformationGrp/TotalContributionsAmt | 0 | RESTRICTED |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 0 | Class of Activity: HOUSING, EDUCATION,M ETC. | Donee's Name: RIVER OF LIFE CHILDREN'S HOME | Donee's Address: 89 MOO 6 BAN DU CHIANG RAI Thailand | Relationship of Donee: NONE | Cash Amount Given: $34266 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 1 | | Donee's Name: VARIOUS UNDER $5000 | Cash Amount Given: $6817 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 2 | Advertising and Promotion $506 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 3 | Office Expenses $2720 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 4 | Information Technology $115 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 5 | Travel $2706 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 6 | Depreciation $542 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 7 | Machinery and Equipment - Beginning $1076 Machinery and Equipment - Ending $534 |
| IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt | 8 | Accounts Payable and Accrued Expenses - Beginning $931 Accounts Payable and Accrued Expenses - Ending $88 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 0 | Grants and Similar Amounts Paid In Excess of $5,000.1 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 1 | Grants and Similar Amounts Paid In Excess of $5,000.2 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 2 | Other Expenses.1001 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 3 | Other Expenses.1002 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 4 | Other Expenses.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 5 | Other Expenses.1005 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 6 | Other Expenses.1009 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 7 | Other Assets.1003 |
| IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc | 8 | Total Liabilities.1001 |
| ReturnHeader/BuildTS | 0 | 2025-03-06 01:10:19Z |
| ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd | 0 | true |
| ReturnHeader/BusinessOfficerGrp/PersonNm | 0 | PAT L WHEELER |
| ReturnHeader/BusinessOfficerGrp/PersonTitleTxt | 0 | President |
| ReturnHeader/BusinessOfficerGrp/SignatureDt | 0 | 2026-03-05 |
| ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt | 0 | ORPHANS ASSISTANCE AND RESCUE INC |
| ReturnHeader/Filer/BusinessNameControlTxt | 0 | ORPH |
| ReturnHeader/Filer/EIN | 0 | 753023308 |
| ReturnHeader/Filer/PhoneNum | 0 | 4235805722 |
| ReturnHeader/Filer/USAddress/AddressLine1Txt | 0 | 7611 Monger Ln |
| ReturnHeader/Filer/USAddress/CityNm | 0 | Ooltewah |
| ReturnHeader/Filer/USAddress/StateAbbreviationCd | 0 | TN |
| ReturnHeader/Filer/USAddress/ZIPCd | 0 | 37363 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmEIN | 0 | 870325228 |
| ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt | 0 | HAYNIE & COMPANY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt | 0 | 1785 WEST 2300 SOUTH |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm | 0 | SALT LAKE CITY |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd | 0 | UT |
| ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd | 0 | 84119 |
| ReturnHeader/PreparerPersonGrp/PhoneNum | 0 | 8019724800 |
| ReturnHeader/PreparerPersonGrp/PreparerPersonNm | 0 | Melinda R Riina |
| ReturnHeader/ReturnTs | 0 | 2026-03-05T14:42:35-08:00 |
| ReturnHeader/ReturnTypeCd | 0 | 990EZ |
| ReturnHeader/TaxPeriodBeginDt | 0 | 2025-01-01 |
| ReturnHeader/TaxPeriodEndDt | 0 | 2025-12-31 |
| ReturnHeader/TaxYr | 0 | 2025 |
Document Assets
No mirrored PDF or thumbnail assets are attached yet.