Wapello Co Sheriffs Reserves Inc

Nonprofit profile at a glance

EIN
421108202
IRS 990-EZ coverage
2010–2025
Forms available
Form 990-EZ 2025, Form 990-N 2022
Location
Ottumwa, IA, USA
Phone
6416844350
Rating
86
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$71,509
Expenses
$58,322
Assets
$87,824

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Amounts in USD.

Leadership & pay

6 people listed

Executive titles in this filing

  • RALPH MARK SMOOT (PRESIDENT)

People named in this filing

  • RALPH MARK SMOOT (PRESIDENT)
  • JEWELS CALDWELL (VICE PRESIDE)
  • TRAVIS PEEL (TREASURER)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990-EZ. Selected filing: tax year 2025. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide financial support to the wapello county sheriff's office, as well as augment the duties of the deputies of wapello county.

What it reported doing in 2025

Wapello county sheriff's reserves augments the duties of the deputies of wapello county through patrol services, transporting prisoners, and assisting with search and rescue missions. In addition, the organization provides security for community events. Members are certified in cpr, first aid, and are mandatory reporters of child and spousal abuse. These services are all provided by voluntary members of the organization. The organization also provides financial support to the sheriff's office as needed.

Operating model

Revenue model
Donor-supported. 90% of the money available for current operations came from contributions and gifts.
Distribution model
Direct operator. The filing allocates 100% of reported program-service expenses outside its grant, affiliate-payment, and member-benefit lines. This expense classification does not rule out separately announced grant awards.

The verdict

STRONG - The filed numbers largely add up and a large share of available resources goes toward mission work. Program spending has declined or grown slowly and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 80
  • Transparency & Controls: 100
  • Sustainability: 51
  • Growth: 60

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 73.8%; rating input score 74
  • Program expense ratio: 90.5%; rating input score 91

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 51st percentile among comparable filings
  • Major donor itemization: Yes; rating input score 100

Sustainability

  • Operating margin: 18.4%; rating input score 70; 70th percentile among comparable filings
  • Total-asset coverage ratio: 1.51; rating input score 58; 58th percentile among comparable filings
  • Liabilities to assets ratio: Limited
  • Officer compensation ratio: 22.1%; rating input score 8; 8th percentile among comparable filings

Growth

  • Program expense growth: -0.4% per year; rating input score 0; 46th percentile among comparable filings
  • Revenue growth: 2% per year; rating input score 100; 58th percentile among comparable filings
  • Asset growth: 6% per year; rating input score 100; 59th percentile among comparable filings

Details

  • Where the money goes: 73.8% of revenue deployed · 90.5% of spending went to programs
  • Governance: Filed governance answers
  • Accomplishments: 2 filed program accomplishments · $53K in reported program spending
  • Leadership: top reported pay $0 · 6 people listed
  • Consistency: 6 of 6 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 10 filing years from 2010 to 2025
  • Contacts: How to reach this organization
  • Money network: 4 filed money-flow records
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • High — Growth: Program expense growth scored 0/100.
  • Review — Sustainability: Total-asset coverage ratio scored 58/100.
  • High — Sustainability: Officer compensation ratio scored 8/100.