Nonprofit · EIN 33-5015622
DELAWARE COUNTY RECREATION CENTER
Tax-exempt · MANCHESTER, IA 52057
Financials
| Year ended | Form | Revenue | Expenses | Net income | Total assets | Liabilities | Net assets |
|---|---|---|---|---|---|---|---|
| June 30, 2025 | 990 | $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.
| Name | Title | Hours / week | Compensation |
|---|---|---|---|
| LINDA LAWSON | DIRECTOR Officer | 20 | $22,200 |
| RACHEL MENARD | BOOKKEEPER Officer | 5 | $5,500 |
| DOUG FOLEY | DIRECTOR Trustee or director | 0.25 | $0 |
| CATHY GLEW | DIRECTOR Trustee or director | 0.75 | $0 |
| BLAKE HEMANN | DIRECTOR Trustee or director | 0.25 | $0 |
| NIKOLAS MAY | PRESIDENT Trustee or director, Officer | 0.75 | $0 |
| MICHAEL PEITZ | TREASURER Trustee or director, Officer | 1.75 | $0 |
| KAREN PETTIT | DIRECTOR Trustee or director | 0.75 | $0 |
| RAY PHILIPPSON | VICE 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
Program accomplishments
- PROMOTE AMATEUR SPORTS COMPETITION AND FITNESSExpenses $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 year | Year ended | Due | IRS public records |
|---|---|---|---|
| 2025 | June 30, 2026 | November 16, 2026 | Not due yet |
| 2024 | June 30, 2025 | November 17, 2025 | 990 on file |
| 2023 | June 30, 2024 | November 15, 2024 | Check 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
- Category (NTEE)
- Recreation and sports (N31)
- Assets (IRS master file)
- $619,641
- Income (IRS master file)
- $138,589
Filing history
| Form | Year ended | Revenue | Expenses | Assets | Return |
|---|---|---|---|---|---|
| 990 | June 2025 | $138,589 | $128,251 | $619,641 | IRS |
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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