Nonprofit · EIN 20-2258439
PHELPS COUNTY RESERVE DEPUTIES ASSOCIATION
Also known as COPS CARE
Tax-exempt (reinstated) · ROLLA, MO 65401
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| December 31, 2025 | 990-EZ | $52,448 | $27,500 | $24,948 | $163,312 | – | $163,312 |
Financial details: 990-EZ for the year ended December 31, 2025
Revenue
- Contributions, gifts and grants
- $43,648
- Program service revenue
- $8,800
Expenses
- Compensation of officers, directors and key employees
- $0
- Other expenses
- $27,500
- Program services (functional)
- $27,500
Balance sheet and other
- Total assets, start of year
- $138,364
- Total assets, end of year
- $163,312
- Total liabilities, end of year
- –
- Net assets, end of year
- $163,312
- Cash, savings and investments
- $163,312
- Gross receipts
- $52,448
From the e-filed returns the IRS publishes as XML (latest three processing years; amended returns replace the original). PDF copies at the IRS.
Officers, directors and key employees
As listed on the 990-EZ for the year ended December 31, 2025, highest compensation first.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| MICHAEL KIRN | PRESIDENT | 0 | $0 |
| THERESA LASHER | SECRETARY | 0 | $0 |
| GLENN SUSCHANKE | VICE PRESIDE | 0 | $0 |
| MICKEY BOLES | SECRETARY | 0 | $0 |
Address and contacts
- Address (IRS master file)
- 500 W 2ND ST, ROLLA, MO 65401-3030
- In care of
- % D ANDREW DAVIES
- Mailing address (990-N for 2024)
- 500 W 2ND STREET, ROLLA MO 65401
- Principal officer (990-N for 2024)
- THERESA LASHER, 500 W 2ND STREET, ROLLA MO 65401
- Signed the 990-EZ
- MICHAEL KIRN, PRESIDENT
- Phone
- (573) 201-4601
- Return prepared by
- SCHMIDT ASSOCIATES LLC
Mission
THE PURPOSE AND OBJECTIVE OF COPS CARE IS TO PROVIDE CHRISTMAS PRESENTS TO UNDERPRIVILEGED CHILDREN OF PHELPS COUNTY. COPS CARE WORKS DIRECTLY WITH THE PUBLIC SCHOOLS WITHIN THE JURISDICTION OF PHELPS COUNTY TO ENSURE EACH CHILD SELECTED IS IN NEED. THE CHILDREN SELECTED ARE WITHIN GRADES KINERGARTEN AND 5TH GRADE (PLUS AND MINUS ONE YEAR FOR A SIBLING)
Program accomplishments
- HELP PROVIDE CHRISTMAS GIFTS FOR CHILDREN IN NEED.Expenses $27,500
What it must file and when
IRS records say it files Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N. Its accounting year ends in December, so each return is due on the 15th day of the 5th month after that.
| Tax year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | December 31, 2025 | May 15, 2026 | 990-EZ on file |
| 2024 | December 31, 2024 | May 15, 2025 | 990-N on file |
| 2023 | December 31, 2023 | May 15, 2024 | 990-N on file |
IRS record
- EIN
- 20-2258439
- Tax-exempt status
- 501(c)(3): Charitable, religious, educational or scientific organization
- Foundation status
- Publicly supported organization (509(a)(2))
- Donations deductible (Pub 78)
- Public charity, 50% deduction limit
- Exempt since
- 2018
- Accounting year ends
- December
- Files
- Form 990 or 990-EZ
- Category (NTEE)
- Human services (P58)
- Assets (IRS master file)
- $163,312
- Income (IRS master file)
- $52,448
Revocation and reinstatement
- Exemption revoked
- May 15, 2010
- Posted by the IRS
- March 30, 2018
- Reinstated
- Effective February 15, 2018
From the IRS automatic revocation list: organizations that did not file a required return or e-Postcard for three consecutive years.
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990-EZ | December 2025 | $52,448 | $27,500 | $163,312 | IRS |
| 990-N for 2024 Officer: THERESA LASHER | December 31, 2024 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2023 Officer: THERESA LASHER | December 31, 2023 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2022 Officer: THERESA LASHER | December 31, 2022 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2020 Officer: THERESA LASHER | December 31, 2020 | ≤ $50,000 receipts | – | – | e-Postcard |
| 990-N for 2019 Officer: LORRI THURMAN | December 31, 2019 | ≤ $50,000 receipts | – | – | e-Postcard |
990-N: the IRS bulk file holds only the latest e-Postcard per organization; earlier years come from archived copies of that file since 2020 and can have gaps (the IRS e-Postcard search lists every one). 990, 990-EZ, 990-PF, 990-T: every e-filed return in the IRS e-file index since 2019; XML for the latest three processing years, amounts from the IRS Statistics of Income extracts before that. PDF copies and determination letters at the IRS (search EIN 20-2258439).
Questions about PHELPS COUNTY RESERVE DEPUTIES ASSOCIATION
- What is the EIN of PHELPS COUNTY RESERVE DEPUTIES ASSOCIATION?
- The employer identification number (EIN) of PHELPS COUNTY RESERVE DEPUTIES ASSOCIATION is 20-2258439.
- Is PHELPS COUNTY RESERVE DEPUTIES ASSOCIATION tax-exempt?
- Yes. The IRS revoked its exemption on May 15, 2010 and reinstated it effective February 15, 2018.
- Are donations to PHELPS COUNTY RESERVE DEPUTIES ASSOCIATION tax-deductible?
- Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
- Which annual return does PHELPS COUNTY RESERVE DEPUTIES ASSOCIATION file?
- Form 990 or 990-EZ. Based on its last return; a smaller organization may file the 990-N.
- When is the next return of PHELPS COUNTY RESERVE DEPUTIES ASSOCIATION due?
- The return for tax year 2026 (the year ending December 31, 2026) is due May 17, 2027. Form 8868 extends it by six months; the 990-N cannot be extended.
- When did PHELPS COUNTY RESERVE DEPUTIES ASSOCIATION last file with the IRS?
- The latest return in the IRS public files is the 990-EZ for the year ended December 2025.
- Who is the principal officer of PHELPS COUNTY RESERVE DEPUTIES ASSOCIATION?
- The 990-N for 2024 names THERESA LASHER.
- Who are the officers and directors of PHELPS COUNTY RESERVE DEPUTIES ASSOCIATION?
- The 990-EZ for the year ended December 31, 2025 lists 4 people; 0 received compensation from the organization.
- How much revenue does PHELPS COUNTY RESERVE DEPUTIES ASSOCIATION have?
- On its 990-EZ for the year ended December 31, 2025 it reported revenue of $52,448, expenses of $27,500 and total assets of $163,312 at year end.
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