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Nonprofit · EIN 33-5015622

DELAWARE COUNTY RECREATION CENTER

Tax-exempt · MANCHESTER, IA 52057

Financials

$139K$128K2024
Revenue Expenses · by fiscal year end
Financials of DELAWARE COUNTY RECREATION CENTER by year, from its e-filed returns
Year endedFormRevenueExpensesNet incomeTotal assetsLiabilitiesNet assets
June 30, 2025990$138,589$128,251$10,338$619,641$0$619,641
Financial details: 990 for the year ended June 30, 2025

Revenue

Contributions, gifts and grants
$3,933
Program service revenue
$127,600
Investment income
$5,473
Other revenue
$1,583

Expenses

Grants and similar amounts paid
$0
Other salaries and wages
$27,700
Salaries, compensation and benefits (total)
$27,700
Professional fundraising fees
$0
Accounting fees
$4,495
Occupancy
$32,900
Depreciation
$15,969
Program services (functional)
$88,968
Management and general (functional)
$39,283

Balance sheet and other

Total assets, start of year
$540,209
Total assets, end of year
$619,641
Total liabilities, end of year
$0
Net assets, end of year
$619,641
Land, buildings and equipment
$209,863
Net assets without donor restrictions
$619,641
Gross receipts
$138,589
Employees
0
Year formed
2012
State of legal domicile
IA

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 for the year ended June 30, 2025, highest compensation first.

NameTitleHours / weekCompensation
LINDA LAWSONDIRECTOR
Officer
20$22,200
RACHEL MENARDBOOKKEEPER
Officer
5$5,500
DOUG FOLEYDIRECTOR
Trustee or director
0.25$0
CATHY GLEWDIRECTOR
Trustee or director
0.75$0
BLAKE HEMANNDIRECTOR
Trustee or director
0.25$0
NIKOLAS MAYPRESIDENT
Trustee or director, Officer
0.75$0
MICHAEL PEITZTREASURER
Trustee or director, Officer
1.75$0
KAREN PETTITDIRECTOR
Trustee or director
0.75$0
RAY PHILIPPSONVICE PRESIDE
Trustee or director, Officer
0.25$0

Address and contacts

Address (IRS master file)
PO BOX 361, MANCHESTER, IA 52057-0361
Principal officer (990 for 2024)
NIKOLAS MAY, 22192 179TH AVENUE, MANCHESTER, IA 52057
Signed the 990
RACHEL MENARD, BOOKKEEPER
Phone
(563) 608-2227
Return prepared by
GOSLING & COMPANY PC

Mission

MANAGEMENT AND OPERATION OF A RECREATIONAL FACILITY IN DELAWARE COUNTY, IA WHICH PROMOTES AMATEUR SPORTS COMPETITION AND FITNESS FOR ITS MEMBERS

990 for the year ended June 30, 2025

Program accomplishments

  • PROMOTE AMATEUR SPORTS COMPETITION AND FITNESS
    Expenses $88,968 · revenue $134,656

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 June, so each return is due on the 15th day of the 5th month after that.

Tax yearYear endedDueIRS public records
2025June 30, 2026November 16, 2026Not due yet
2024June 30, 2025November 17, 2025990 on file
2023June 30, 2024November 15, 2024Check at the IRS

IRS record

EIN
33-5015622
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
2025
Accounting year ends
June
Files
Form 990 or 990-EZ
Assets (IRS master file)
$619,641
Income (IRS master file)
$138,589

Filing history

FormYear endedRevenueExpensesAssetsReturn
990June 2025$138,589$128,251$619,641IRS

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 33-5015622).

Questions about DELAWARE COUNTY RECREATION CENTER

What is the EIN of DELAWARE COUNTY RECREATION CENTER?
The employer identification number (EIN) of DELAWARE COUNTY RECREATION CENTER is 33-5015622.
Is DELAWARE COUNTY RECREATION CENTER tax-exempt?
Yes. The IRS lists it as tax-exempt under section 501(c)(3) since 2025.
Are donations to DELAWARE COUNTY RECREATION CENTER tax-deductible?
Yes. It is listed in IRS Publication 78 (Public charity, 50% deduction limit).
Which annual return does DELAWARE COUNTY RECREATION CENTER 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 DELAWARE COUNTY RECREATION CENTER due?
The return for tax year 2025 (the year ending June 30, 2026) is due November 16, 2026. Form 8868 extends it by six months; the 990-N cannot be extended.
When did DELAWARE COUNTY RECREATION CENTER last file with the IRS?
The latest return in the IRS public files is the 990 for the year ended June 2025.
Who is the principal officer of DELAWARE COUNTY RECREATION CENTER?
The 990 for the year ended June 30, 2025 names NIKOLAS MAY.
Who are the officers and directors of DELAWARE COUNTY RECREATION CENTER?
The 990 for the year ended June 30, 2025 lists 9 people; 2 received compensation from the organization, the highest $22,200 (LINDA LAWSON, DIRECTOR).
How much revenue does DELAWARE COUNTY RECREATION CENTER have?
On its 990 for the year ended June 30, 2025 it reported revenue of $138,589, expenses of $128,251 and total assets of $619,641 at year end.

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