Civic Intelligence

Edwardsburg Sports Complex Inc

EIN 32-0156076 • 501(c)3 • Edwardsburg, MI

Profile

To provide safe and well-kept facilities for community sports in edwardsburg, mi. The complex will allow for the growth of other athletic opportunities, new sports leagues, and promote fitness and competition. The complex will unite the community and serve as a gathering place for families.

27566 US 12 PO Box 193Edwardsburg, MI 49112

www.edwardsburgsportscomplex.com

Siviq Scores

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

Liabilities / Assets

67th percentile

0.20x

Higher debt load relative to assets than 67% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Liabilities / Revenue

86th percentile

0.84x

Higher debt load relative to revenue than 86% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Net Margin

92nd percentile

61%

Higher net margin than 92% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Source year 2024

Top Officer Pay

61st percentile

$0

Higher top officer pay than 61% of similar nonprofits.

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

501(c)3 • $1M-$5M nonprofits • Source year 2024

Asset Growth

66th percentile

11%

Faster asset growth than 66% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Revenue Growth

57th percentile

11%

Faster revenue growth than 57% of similar nonprofits.

501(c)3 • $1M-$5M nonprofits • Annualized from 2022 to 2024

Assets

Up

$4,065,567

Up $740,614 (+22%) from 2022

Liabilities

Down

$804,793

Down $142,618 (-15%) from 2022

Net Assets

Up

$3,260,774

Up $883,232 (+37%) from 2022

Revenue

Up

$955,092

Up $181,471 (+23%) from 2022

Expenses

Up

$374,773

Up $51,777 (+16%) from 2022

Net Income

Up

$580,319

Up $129,694 (+29%) from 2022

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2014: $928,477Liabilities 2014: $230,905Net Assets 2014: $697,5722014Assets 2015: $1,235,257Liabilities 2015: $405,905Net Assets 2015: $829,3522015Assets 2016: $1,300,387Liabilities 2016: $391,905Net Assets 2016: $908,4822016Assets 2017: $1,395,423Liabilities 2017: $397,905Net Assets 2017: $997,5182017Assets 2018: $1,731,801Liabilities 2018: $684,670Net Assets 2018: $1,047,1312018Assets 2019: $2,017,360Liabilities 2019: $618,731Net Assets 2019: $1,398,6292019Assets 2020: $2,130,686Liabilities 2020: $563,097Net Assets 2020: $1,567,5892020Assets 2021: $2,579,046Liabilities 2021: $659,706Net Assets 2021: $1,919,3402021Assets 2022: $3,324,953Liabilities 2022: $947,411Net Assets 2022: $2,377,5422022Assets 2024: $4,065,567Liabilities 2024: $804,793Net Assets 2024: $3,260,7742024

Highlighted filing

2024

Assets$4,065,567
Liabilities$804,793
Net Assets$3,260,774

Operations Trend

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

$1.0M$500K$0Revenue 2014: $184,342Expenses 2014: $69,400Net Income 2014: $114,9422014Revenue 2015: $218,412Expenses 2015: $86,180Net Income 2015: $132,2322015Revenue 2016: $228,460Expenses 2016: $148,508Net Income 2016: $79,9522016Revenue 2017: $252,718Expenses 2017: $166,117Net Income 2017: $86,6012017Revenue 2018: $227,403Expenses 2018: $184,783Net Income 2018: $42,6202018Revenue 2019: $523,554Expenses 2019: $170,976Net Income 2019: $352,5782019Revenue 2020: $308,584Expenses 2020: $147,544Net Income 2020: $161,0402020Revenue 2021: $698,134Expenses 2021: $361,363Net Income 2021: $336,7712021Revenue 2022: $773,621Expenses 2022: $322,996Net Income 2022: $450,6252022Revenue 2024: $955,092Expenses 2024: $374,773Net Income 2024: $580,3192024

Highlighted filing

2024

Revenue$955,092
Expenses$374,773
Net Income$580,319

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Oct 22, 2025
Return Version
2024v5.0
Gross Receipts
$1,106,189
Mission and Program Overview

Mission

To provide safe and well-kept facilities for community sports in edwardsburg, mi. The complex will allow for the growth of other athletic opportunities, new sports leagues, and promote fitness and competition. The complex will unite the community and serve as a gathering place for families.

Balance Sheet Detail
LineBeginningEndChange
Assets
Land, Buildings, and Equipment, Net$3,293,357$3,443,208▲ $149,851
Savings and Temporary Cash Investments-$546,954-
Cash and Non-Interest-Bearing Accounts$246,753$60,360▼ $186,393
Inventories for Sale or Use$19,968$10,798▼ $9,170
Intangible Assets$2,569$2,378▼ $191
Accounts Receivable-$1,000-
Prepaid Expenses and Deferred Charges-$869-
Total Assets$3,562,647$4,065,567▲ $502,920
Liabilities
Other Liabilities$880,226$798,027▼ $82,199
Accounts Payable and Accrued Expenses$10,304$6,766▼ $3,538
Total Liabilities$890,530$804,793▼ $85,737
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,600,289$3,183,478▲ $583,189
Net Assets With Donor Restrictions$71,828$77,296▲ $5,468
Total Net Assets Fund Balance$2,672,117$3,260,774▲ $588,657
Total Liabilities and Net Assets / Fund Balance$3,562,647$4,065,567▲ $502,920

Asset Categories

AssetBook ValueDepreciationBasis
Equipment$18,979$238,682$257,661
Buildings$1,126,332$86,457-
Land$743,572--
Leasehold Improvements$1,554,325$299,074-
Compensation and Service Providers

Board Members and Trustees

NameTitle
Michael LayherPresident
Gage HudakDirector
Lucas EggersDirector
Stephen WoodsDirector
Tammy NiemierDirector
Edward L PatzerExecutive Di
Ilene ShefferSecretary
Scott AnsonTreasurer
Shane SzalaiVice-preside
Revenue and Support

Revenue Composition

Contributions and Grants
$639,324
Program Service Revenue
$0
Investment Income
$3,836
Other Revenue
$311,932
All Other Contributions
$639,324
Change in Net Assets
$580,319
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Other Expenses$245,795
Salaries, Compensation, and Employee Benefits$128,978
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0
Total Fundraising Expense$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$94,984$23,746-$118,730
Depreciation Depletion$80,466--$80,466
All Other Expenses$53,299--$53,299
Interest$31,349--$31,349
Insurance$23,096--$23,096
Other Expenses$11,281--$11,281
Payroll Taxes$8,198$2,050-$10,248
Office Expenses$2,156--$2,156
Advertising$1,031--$1,031
Fees for Services Accounting$223--$223
Total Functional Expenses$348,977$25,796$0$374,773
Fundraising, Events, and Gaming
Fundraising activities
Yes
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$463,029
Fundraising Direct Expenses$151,097
Professional Fundraising Fees$0

Fundraising Events

EventGross ReceiptsGross RevenueDirect ExpensesNet Income
Bases Loaded Ga$116,068$116,068$13,230$102,838
US Lax Events$82,724$82,724$16,520$66,204
Total Events$227,302$227,302$48,749$178,553
Political and Lobbying Activity
Political campaign activity
No
Lobbying activity
No
Subject to proxy tax
No
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Np-gw Jones Bank$643,142
Rest/designated Contribut Obligation$53,757
Sba Loan$51,145
2021 Esc Signage Project$27,892
Huntington Scoreboards Obligation$25,000
Trencher Loan Payable$8,432
Meijer Scoreboard Obligation$5,905
Payroll Liabilities$3,130
Pickleball Court Designated Funds$259
Little League Capital Fund$-20,635
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Backup withholding compliance
Yes
Business relationship with 35% controlled entity
No
Business relationship with family members
No
Business relationship with organization members
No
Material changes to governing documents
No
Compensation from other sources disclosed
No
CEO compensation reviewed
No
Other officer compensation reviewed
No
Conflict-of-interest policy
No
Audited financial statements prepared
No
Key decisions subject to board approval
No
Management duties delegated
No

Governance Explanations

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

This form 990 was reviewed and approved by the board at the monthly board meeting.

Form 990, Page 6, Part VI, Line 19

Governing documents, policies, and financial statements are available to the public upon request.

Filing and Contact Details

Filer

Filer Name
Edwardsburg Sports Complex Inc
EIN
32-0156076
Phone
2696997552
Address
27566 US 12 PO BOX 193, EDWARDSBURG, MI 49112

Signing Officer

Name
Edward L Patzer
Title
Executive Director
Phone
2696997552
Signed
2025-10-22
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Edward L Patzer
Formed
2006
Legal Domicile
Mi
Voting Board Members
9
Independent Board Members
9
Employees
14

Preparer

Firm
Korhorn Financial Group Inc
Address
6910 N MAIN ST UNIT 41 BLDG 16, GRANGER, IN 46530
Preparer
Scott E Anson CPA
Phone
5742475898
Supplemental Narrative

Additional Explanations

FORM 990 - ORGANIZATION'S MISSION

To provide safe and well-kept facilities for community sports in edwardsburg, mi. The complex will allow for the growth of other athletic opportunities, new sports leagues, and promote fitness and competition. The complex will unite the community and serve as a gathering place for families.

Form 990, Part IX, Line 24E

Landscaping expense 9,558 0 0 repairs 7,736 0 0 software 6,045 0 0 fuel 4,745 0 0 in-kind expenses 4,075 0 0 sewer 3,235 0 0 trash removal 2,712 0 0 general complex developmt 2,639 0 0 bank service charges 2,391 0 0 meals 2,368 0 0 water management 1,924 0 0 grounds & maintenance exp 1,913 0 0 porta potty's 1,855 0 0 donor appreciation 1,597 0 0 scholarship 1,350 0 0 lift station 1,321 0 0 dues & subscriptions 485 0 0 licenses & permits 480 0 0 vehicle 478 0 0 propane 464 0 0 conference & education 364 0 0 janitorial supplies 306 0 0 security 246 0 0 employee benefits 237 0 0 health & safety 235 0 0 equipment rental 197 0 0 webpage 180 0 0 doc fee on trencher loan 150 0 0 subcontractor 110 0 0 small tools & supplies -254 0 0 miscellaneous expense -5,843 0 0 total 53,299 0 0

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IRS990ScheduleD/EquipmentGrp/DepreciationAmt0238682
IRS990ScheduleD/EquipmentGrp/OtherCostOrOtherBasisAmt0257661
IRS990ScheduleD/LandGrp/BookValueAmt0743572
IRS990ScheduleD/LandGrp/InvestmentCostOrOtherBasisAmt0743572
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IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NP-GW JONES BANK
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1REST/DESIGNATED CONTRIBUT OBLIGATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2SBA LOAN
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc32021 ESC SIGNAGE PROJECT
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc4HUNTINGTON SCOREBOARDS OBLIGATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc5TRENCHER LOAN PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc6MEIJER SCOREBOARD OBLIGATION
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc7PAYROLL LIABILITIES
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc8PICKLEBALL COURT DESIGNATED FUNDS
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc9LITTLE LEAGUE CAPITAL FUND
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0TO PROVIDE SAFE AND WELL-KEPT FACILITIES FOR COMMUNITY SPORTS IN EDWARDSBURG, MI. THE COMPLEX WILL ALLOW FOR THE GROWTH OF OTHER ATHLETIC OPPORTUNITIES, NEW SPORTS LEAGUES, AND PROMOTE FITNESS AND COMPETITION. THE COMPLEX WILL UNITE THE COMMUNITY AND SERVE AS A GATHERING PLACE FOR FAMILIES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THIS FORM 990 WAS REVIEWED AND APPROVED BY THE BOARD AT THE MONTHLY BOARD MEETING.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2GOVERNING DOCUMENTS, POLICIES, AND FINANCIAL STATEMENTS ARE AVAILABLE TO THE PUBLIC UPON REQUEST.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3LANDSCAPING EXPENSE 9,558 0 0 REPAIRS 7,736 0 0 SOFTWARE 6,045 0 0 FUEL 4,745 0 0 IN-KIND EXPENSES 4,075 0 0 SEWER 3,235 0 0 TRASH REMOVAL 2,712 0 0 GENERAL COMPLEX DEVELOPMT 2,639 0 0 BANK SERVICE CHARGES 2,391 0 0 MEALS 2,368 0 0 WATER MANAGEMENT 1,924 0 0 GROUNDS & MAINTENANCE EXP 1,913 0 0 PORTA POTTY'S 1,855 0 0 DONOR APPRECIATION 1,597 0 0 SCHOLARSHIP 1,350 0 0 LIFT STATION 1,321 0 0 DUES & SUBSCRIPTIONS 485 0 0 LICENSES & PERMITS 480 0 0 VEHICLE 478 0 0 PROPANE 464 0 0 CONFERENCE & EDUCATION 364 0 0 JANITORIAL SUPPLIES 306 0 0 SECURITY 246 0 0 EMPLOYEE BENEFITS 237 0 0 HEALTH & SAFETY 235 0 0 EQUIPMENT RENTAL 197 0 0 WEBPAGE 180 0 0 DOC FEE ON TRENCHER LOAN 150 0 0 SUBCONTRACTOR 110 0 0 SMALL TOOLS & SUPPLIES -254 0 0 MISCELLANEOUS EXPENSE -5,843 0 0 TOTAL 53,299 0 0
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990 - ORGANIZATION'S MISSION
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PART IX, LINE 24E
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IRS990/USAddress/CityNm0EDWARDSBURG
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IRS990/WebsiteAddressTxt0WWW.EDWARDSBURGSPORTSCOMPLEX.COM
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0EDWARD L PATZER
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0EXECUTIVE DIRECTOR
ReturnHeader/BusinessOfficerGrp/PhoneNum02696997552
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0EDWARDSBURG SPORTS COMPLEX INC
ReturnHeader/Filer/BusinessNameControlTxt0EDWA
ReturnHeader/Filer/EIN0320156076
ReturnHeader/Filer/PhoneNum02696997552
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ReturnHeader/Filer/USAddress/CityNm0EDWARDSBURG
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ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0030488803
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0KORHORN FINANCIAL GROUP INC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt06910 N MAIN ST UNIT 41 BLDG 16
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0GRANGER
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0IN
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd046530
ReturnHeader/PreparerPersonGrp/PhoneNum05742475898
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-28
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0SCOTT E ANSON CPA
ReturnHeader/ReturnTs02025-10-29T15:59:12-04:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/TaxPeriodBeginDt02024-01-01

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