Civic Intelligence

Muskingum Recreation Center

EIN 27-3457993 • 501(c)3 • Athens, OH

Profile

Dedicated to providing residents and visitors a safe, clean, and well maintained facility that promotes health, education, and recreation through a network of quality programs, activities, and amenities.

160 West Union Street Office 204Athens, OH 45701

www.muskingumrecreationcenter.org

Siviq Scores

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

Liabilities / Assets

18th percentile

0.01x

Higher debt load relative to assets than 18% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2019

Liabilities / Revenue

12th percentile

0.01x

Higher debt load relative to revenue than 12% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2019

Net Margin

97th percentile

91%

Higher net margin than 97% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Source year 2019

Top Officer Pay

15th percentile

$0

Higher top officer pay than 15% of similar nonprofits.

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

501(c)3 • $10M-$25M nonprofits • Source year 2019

Asset Growth

14th percentile

-7.4%

Faster asset growth than 14% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Revenue Growth

99th percentile

926%

Faster revenue growth than 99% of similar nonprofits.

501(c)3 • $10M-$25M nonprofits • Annualized from 2018 to 2019

Balance Sheet
Liabilities / Assets18th percentile

Assets

Down

$10,076,429

Down $804,547 (-7.4%) from 2018

Liabilities

Down

$143,148

Down $11,949,294 (-99%) from 2018

Net Assets

Up

$9,933,281

Up $11,144,747 (+920%) from 2018

Operations
Liabilities / Revenue12th percentileNet Margin97th percentile

Revenue

Up

$12,250,910

Up $11,056,566 (+926%) from 2018

Expenses

Down

$1,106,163

Down $850,682 (-43%) from 2018

Net Income

Up

$11,144,747

Up $11,907,248 (+1562%) from 2018

Trend Graphs

Balance Sheet Trend

Asset Growth14th percentile

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

$15M$10M$5.0M$0-$5.0MAssets 2013: $11,196,421Liabilities 2013: $9,878,535Net Assets 2013: $1,317,8862013Assets 2014: $13,224,187Liabilities 2014: $11,783,924Net Assets 2014: $1,440,2632014Assets 2015: $12,521,937Liabilities 2015: $11,499,602Net Assets 2015: $1,022,3352015Assets 2016: $12,022,462Liabilities 2016: $11,569,053Net Assets 2016: $453,4092016Assets 2017: $11,457,306Liabilities 2017: $11,885,099Net Assets 2017: -$427,7932017Assets 2018: $10,880,976Liabilities 2018: $12,092,442Net Assets 2018: -$1,211,4662018Assets 2019: $10,076,429Liabilities 2019: $143,148Net Assets 2019: $9,933,2812019

Highlighted filing

2019

Assets$10,076,429
Liabilities$143,148
Net Assets$9,933,281
Open 2019 Filing

Operations Trend

Revenue Growth99th percentile

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

$15M$10M$5.0M$0-$5.0MExpenses 2013: $2742013Revenue 2014: $567,940Expenses 2014: $508,878Net Income 2014: $59,0622014Revenue 2015: $1,813,231Expenses 2015: $1,945,214Net Income 2015: -$131,9832015Revenue 2016: $1,502,698Expenses 2016: $2,059,084Net Income 2016: -$556,3862016Revenue 2017: $1,214,130Expenses 2017: $2,095,332Net Income 2017: -$881,2022017Revenue 2018: $1,194,344Expenses 2018: $1,956,845Net Income 2018: -$762,5012018Revenue 2019: $12,250,910Expenses 2019: $1,106,163Net Income 2019: $11,144,7472019

Highlighted filing

2019

Revenue$12,250,910
Expenses$1,106,163
Net Income$11,144,747
Open 2019 Filing

Filings

Most recent year

2019 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$10,076,429
Liabilities
$143,148
Net assets
$9,933,281
Revenue
$12,250,910
Expenses
$1,106,163
Net income
$11,144,747
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2019Detailed filing. Detailed filing data is available for this year.$10.1$0.14$9.93$12.3$1.11$11.1
2018Detailed filing. Detailed filing data is available for this year.$10.9$12.1$1.21$1.19$1.96$0.76
2017Detailed filing. Detailed filing data is available for this year.$11.5$11.9$0.43$1.21$2.10$0.88
2016Detailed filing. Detailed filing data is available for this year.$12.0$11.6$0.45$1.50$2.06$0.56
2015Detailed filing. Detailed filing data is available for this year.$12.5$11.5$1.02$1.81$1.95$0.13
2014Detailed filing. Detailed filing data is available for this year.$13.2$11.8$1.44$0.57$0.51$0.06
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$11.2$9.88$1.32$0.00
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2019 to Dec 31, 2019
Signed
Nov 16, 2020
Return Version
2019v5.0
Gross Receipts
$12,727,388
Mission and Program Overview

Mission

Dedicated to providing residents and visitors a safe, clean, and well maintained facility that promotes health, education, and recreation through a network of quality programs, activities, and amenities.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$10,198,540$9,870,584▼ $327,956
Intangible Assets$523,275--
Cash and Non-Interest-Bearing Accounts$130,926$205,845▲ $74,919
Accounts Receivable$28,235--
Total Assets$10,880,976$10,076,429▼ $804,547
Liabilities
Mortgage Notes Payable Secured by Investment Property$11,420,000--
Accounts Payable and Accrued Expenses$672,442$143,148▼ $529,294
Total Liabilities$12,092,442$143,148▼ $11,949,294
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$-1,211,466$9,933,281▲ $11,144,747
Total Net Assets Fund Balance$-1,211,466$9,933,281▲ $11,144,747
Total Liabilities and Net Assets / Fund Balance$10,880,976$10,076,429▼ $804,547

Asset Categories

AssetBook ValueDepreciationBasis
Buildings$9,828,485$1,696,291$11,524,776
Equipment$42,099$461,953$504,052
Compensation and Service Providers
Top Officer Pay15th percentile

Board Members and Trustees

NameTitle
Deb ShafferBoard Presid
Doug LoweTrustee
Edward BohrenTrustee
Kevin KingTrustee
Randy LeiteTrustee
Brian WagnerTrustee, for
Wayne WycoffTrustee, Pas
Paul HillFormer Secre
Paul MastersonFormer Treas
Bob GrahamFormer Trust
Howard StewartFormer Trust
James McdonaldFormer Trust
Jarod AndersonFormer Trust
Karla FryeFormer Trust
Mary KitzigFormer Trust
Nick WelchFormer Trust
Ruthie WareFormer Trust
Dr Jeremy WebsterSecretary Tr
Revenue and Support

Revenue Composition

Contributions and Grants
$162,482
Program Service Revenue
$819,526
Investment Income
$-476,478
Other Revenue
$11,745,380
All Other Contributions
$162,482
Change in Net Assets
$11,144,747
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$649,703
Salaries, Compensation, and Employee Benefits$456,460
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$374,743$37,063-$411,806
Depreciation Depletion$374,753--$374,753
Interest-$311,337-$311,337
Fees for Services Accounting-$50,783-$50,783
Payroll Taxes$35,782$3,539-$39,321
Fees for Services Management$38,498--$38,498
Insurance$26,574--$26,574
All Other Expenses$10,551$5,313-$15,864
Advertising$13,198--$13,198
Fees for Services Legal-$7,791-$7,791
Other Expenses$7,658$18,365-$7,658
Other Employee Benefits$4,853$480-$5,333
Travel-$5,110-$5,110
Office Expenses-$3,371-$3,371
Occupancy$-374,026$47,448-$-326,578
Total Functional Expenses$575,268$530,895$0$1,106,163
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
Annual disclosure for covered persons
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
Yes
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
Yes
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
Yes

Governance Explanations

Form 990, Page 6, Part VI, Line 3

“Muskingum recreation center entered into an operating management agreement with buckeye valleye ymca effective october 1, 2019.”

Form 990, Page 6, Part VI, Line 4

“Muskingum recreation center restructured during 2019 with ohio university taking control of the organization.”

Form 990, Page 6, Part VI, Line 7A

“Due to the restructuring of muskingum recreation center, the bylaws allow ohio university to appoint the majority of the board members.”

Form 990, Page 6, Part VI, Line 11B

“Management and selected officer review”

Form 990, Page 6, Part VI, Line 12C

“Obstain from voting when conflict exist”

Form 990, Page 6, Part VI, Line 19

“AVAILABLE UPON REQUEST”

Filing and Contact Details

Filer

Filer Name
Muskingum Recreation Center
EIN
27-3457993
Phone
7405932555
Address
160 WEST UNION STREET OFFICE 204, ATHENS, OH 45701

Signing Officer

Name
Deb Shaffer
Title
Board President
Phone
7404544767
Signed
2020-11-16

Organization Details

Principal Officer
Deb Shaffer
Formed
2009
Legal Domicile
Oh
Voting Board Members
7
Independent Board Members
7
Employees
102
Volunteers
18

Preparer

Firm
Seo CPA Group Ltd
Address
3596 MAPLE AVE STE B, ZANESVILLE, OH 43701
Preparer
Heather Dolen CPA
Phone
7408681100
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 3

“On july 18, 2019, the board voted to restructure muskingum recreation center with ohio university effectively taking control. Effective october 1, 2019, a management operating lease was signed with the local ymca to operate the recreation facilities. All employees were transfered to the ymca.”

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IRS990/MissionDesc0DEDICATED TO PROVIDING RESIDENTS AND VISITORS A SAFE, CLEAN, AND WELL MAINTAINED FACILITY THAT PROMOTES HEALTH, EDUCATION, AND RECREATION THROUGH A NETWORK OF QUALITY PROGRAMS, ACTIVITIES, AND AMENITIES.
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IRS990/NondeductibleContributionsInd0false
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IRS990/OccupancyGrp/ProgramServicesAmt0-374026
IRS990/OccupancyGrp/TotalAmt0-326578
IRS990/OfficeExpensesGrp/ManagementAndGeneralAmt03371
IRS990/OfficeExpensesGrp/TotalAmt03371
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IRS990/OperateHospitalInd0false
IRS990/Organization501c3Ind0X
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IRS990/OtherEmployeeBenefitsGrp/ManagementAndGeneralAmt0480
IRS990/OtherEmployeeBenefitsGrp/ProgramServicesAmt04853
IRS990/OtherEmployeeBenefitsGrp/TotalAmt05333
IRS990/OtherExpensesGrp/Desc0SUPPLIES
IRS990/OtherExpensesGrp/Desc1SOFTWARE SUPPORT/LICENSES
IRS990/OtherExpensesGrp/Desc2BANK SERVICE CHARGES
IRS990/OtherExpensesGrp/Desc3MISCELLANEOUS PROGRAMS EX
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt040295
IRS990/OtherExpensesGrp/ManagementAndGeneralAmt118365
IRS990/OtherExpensesGrp/ProgramServicesAmt062684
IRS990/OtherExpensesGrp/ProgramServicesAmt17658
IRS990/OtherExpensesGrp/TotalAmt062684
IRS990/OtherExpensesGrp/TotalAmt140295
IRS990/OtherExpensesGrp/TotalAmt218365
IRS990/OtherExpensesGrp/TotalAmt37658
IRS990/OtherRevenueMiscGrp/Desc0NMTC LOAN FORGIVEN
IRS990/OtherRevenueMiscGrp/Desc1LOAN FORGIVEN
IRS990/OtherRevenueMiscGrp/Desc2ACCOUNTS PAYABLE FORGIVEN
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt010670000
IRS990/OtherRevenueMiscGrp/RelatedOrExemptFuncIncomeAmt1750000
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IRS990/OtherRevenueMiscGrp/TotalRevenueColumnAmt2281978
IRS990/OtherRevenueTotalAmt011745380
IRS990/OtherSalariesAndWagesGrp/ManagementAndGeneralAmt037063
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IRS990/OtherSalariesAndWagesGrp/TotalAmt0411806
IRS990/OtherWebsiteInd0X
IRS990/PartialLiquidationInd0false
IRS990/PayrollTaxesGrp/ManagementAndGeneralAmt03539
IRS990/PayrollTaxesGrp/ProgramServicesAmt035782
IRS990/PayrollTaxesGrp/TotalAmt039321
IRS990/PoliticalCampaignActyInd0false
IRS990/PrincipalOfficerNm0DEB SHAFFER
IRS990/ProfessionalFundraisingInd0false
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IRS990/ProhibitedTaxShelterTransInd0false
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IRS990/PYRevenuesLessExpensesAmt0-762501
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IRS990/ReportLandBuildingEquipmentInd0true
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IRS990/ReportOtherLiabilitiesInd0false
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IRS990ScheduleA/TotalSupportCalendarYearGrp/TotalAmt018433198
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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0461953
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IRS990ScheduleD/TotalBookValueLandBuildingsAmt09870584
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0ON JULY 18, 2019, THE BOARD VOTED TO RESTRUCTURE MUSKINGUM RECREATION CENTER WITH OHIO UNIVERSITY EFFECTIVELY TAKING CONTROL. EFFECTIVE OCTOBER 1, 2019, A MANAGEMENT OPERATING LEASE WAS SIGNED WITH THE LOCAL YMCA TO OPERATE THE RECREATION FACILITIES. ALL EMPLOYEES WERE TRANSFERED TO THE YMCA.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1MUSKINGUM RECREATION CENTER ENTERED INTO AN OPERATING MANAGEMENT AGREEMENT WITH BUCKEYE VALLEYE YMCA EFFECTIVE OCTOBER 1, 2019.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2MUSKINGUM RECREATION CENTER RESTRUCTURED DURING 2019 WITH OHIO UNIVERSITY TAKING CONTROL OF THE ORGANIZATION.

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