Civic Intelligence

Ward County Sports and Recreation

EIN 85-3057115 • 501(c)3 • Monahans, TX

Profile

To provide sports programs for the youth of Ward County, Texas.

401 S Dwight AveMonahans, TX 79756

www.teamsideline.com/sites/wardcounty/home

Siviq Scores

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

Liabilities / Assets

60th percentile

0.00x

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

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

Liabilities / Revenue

62nd percentile

0.00x

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

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

Net Margin

43rd percentile

-0.7%

Higher net margin than 43% of similar nonprofits.

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

Top Officer Pay

81st percentile

$0

Higher top officer pay than 81% of similar nonprofits.

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

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

Asset Growth

50th percentile

-1.8%

Faster asset growth than 50% of similar nonprofits.

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

Revenue Growth

74th percentile

24%

Faster revenue growth than 74% of similar nonprofits.

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

Assets

Down

$84,404

Down $1,534 (-1.8%) from 2023

Liabilities

Flat

$0

Flat from 2023

Net Assets

Down

$84,404

Down $1,534 (-1.8%) from 2023

Revenue

Up

$208,535

Up $40,455 (+24%) from 2023

Expenses

Up

$210,069

Up $65,411 (+45%) from 2023

Net Income

Down

-$1,534

Down $24,956 (-107%) from 2023

Trend Graphs

Balance Sheet Trend

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

$100K$50K$0Assets 2020: $37,290Liabilities 2020: $0Net Assets 2020: $37,2902020Assets 2021: $45,297Liabilities 2021: $0Net Assets 2021: $45,2972021Assets 2022: $62,516Liabilities 2022: $0Net Assets 2022: $62,5162022Assets 2023: $85,938Liabilities 2023: $0Net Assets 2023: $85,9382023Assets 2024: $84,404Liabilities 2024: $0Net Assets 2024: $84,4042024

Highlighted filing

2024

Assets$84,404
Liabilities$0
Net Assets$84,404

Operations Trend

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

$300K$200K$100K$0-$100KRevenue 2020: $91,403Expenses 2020: $54,113Net Income 2020: $37,2902020Revenue 2021: $189,160Expenses 2021: $181,153Net Income 2021: $8,0072021Revenue 2022: $176,516Expenses 2022: $159,297Net Income 2022: $17,2192022Revenue 2023: $168,080Expenses 2023: $144,658Net Income 2023: $23,4222023Revenue 2024: $208,535Expenses 2024: $210,069Net Income 2024: -$1,5342024

Highlighted filing

2024

Revenue$208,535
Expenses$210,069
Net Income-$1,534

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Sep 29, 2025
Return Version
2024v5.2
Gross Receipts
$208,535
Mission and Program Overview

Mission

To provide sports programs for the youth of Ward County, Texas.

Balance Sheet Detail
LineBeginningEndChange
Assets
Cash and Non-Interest-Bearing Accounts$85,938$84,404▼ $1,534
Rtn Earn Endowment Incm Other Fnds$85,938$84,404▼ $1,534
Pd in Cap Srpls Land Bldg Eqp Fund$0$0→ $0
Cap Stk Tr Prin Current Funds$0$0→ $0
Total Assets$85,938$84,404▼ $1,534
Liabilities
Total Liabilities$0$0→ $0
Net Assets / Fund Balance
Total Net Assets Fund Balance$85,938$84,404▼ $1,534
Total Liabilities and Net Assets / Fund Balance$85,938$84,404▼ $1,534
Compensation and Service Providers

Board Members and Trustees

NameTitle
Brett HeflinDirector
Clay GardnerDirector
Dr Joshua SwarbDirector
Jeff JonesDirector
Phillip GonzalesDirector
Revenue and Support

Revenue Composition

Contributions and Grants
$19,864
Program Service Revenue
$188,671
Investment Income
$0
Other Revenue
$0
All Other Contributions
$19,864
Change in Net Assets
$-1,534
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$210,069
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
All Other Expenses$26,929--$26,929
Other Expenses$17,907--$17,907
Fees for Services Accounting$6,590--$6,590
Fees for Services Other$1,141--$1,141
Advertising$928--$928
Office Expenses$97--$97
Total Functional Expenses$210,069$0$0$210,069
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
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
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 8B

The Board of Directors keeps their own minutes of meetings. No other group or subcommittee exists which would have the authority to act on behalf of the organization.

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

The organization is for Ward County only so there is no need for other chapters, branches or affiliates. The Executive Director provides copies to all members of the Board of Directors before the return is filed.

Form 990, Part VI, Section B, line 12

Annual Review noted no violation with the conflict of interest policy.

Form 990, Part VI, Section B, line 15

Compensation for Executive Director is set by and paid by Ward County, Texas. All the directors are volunteers and serve at no cost to the organization.

Form 990, Part VI, Section C, line 19

Available Upon Request

Filing and Contact Details

Filer

Filer Name
Ward County Sports And Recreation
EIN
85-3057115
Phone
8064380294
Address
401 S Dwight Ave, Monahans, TX 79756

Signing Officer

Name
Brett Heflin
Title
Director
Phone
4329432144
Signed
2025-09-29
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Brett Heflin
Formed
2020
Legal Domicile
TX
Voting Board Members
5
Independent Board Members
0
Employees
0
Volunteers
0

Preparer

Firm
Smith & Rives PC
Address
PO Box 640, Monahans, TX 79756
Preparer
Rocky L Rives
Phone
4329437516
Supplemental Narrative

Additional Explanations

Form 990, Part IX, line 24E

Awards & Trophies: Program service expenses 14,867. Management and general expenses 0. Fundraising expenses 0. Total expenses 14,867. Business Registration Fees: Program service expenses 7,709. Management and general expenses 0. Fundraising expenses 0. Total expenses 7,709. Printing & Copying: Program service expenses 1,750. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,750. Tournament Expense: Program service expenses 1,000. Management and general expenses 0. Fundraising expenses 0. Total expenses 1,000. Supplies: Program service expenses 825. Management and general expenses 0. Fundraising expenses 0. Total expenses 825. Donation to Kid Zone: Program service expenses 725. Management and general expenses 0. Fundraising expenses 0. Total expenses 725. Website: Program service expenses 48. Management and general expenses 0. Fundraising expenses 0. Total expenses 48. Bank Service Charge: Program service expenses 5. Management and general expenses 0. Fundraising expenses 0. Total expenses 5.

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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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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1The organization is for Ward County only so there is no need for other chapters, branches or affiliates. The Executive Director provides copies to all members of the Board of Directors before the return is filed.
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ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0TX
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd079756
ReturnHeader/PreparerPersonGrp/PhoneNum04329437516
ReturnHeader/PreparerPersonGrp/PreparationDt02025-09-29
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0Rocky L Rives
ReturnHeader/ReturnTs02025-09-29T16:50:49-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01
ReturnHeader/TaxPeriodEndDt02024-12-31
ReturnHeader/TaxYr02024

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