Civic Intelligence

Midwest Rugby Football Union

EIN 36-2826968 • 501(c)4 • Warren, MI

Profile

Promotes usa rugby player develop

21618 Van Dyke AveWarren, MI 48089

www.midwestrugby.com

Siviq Scores

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

Liabilities / Assets

97th percentile

1.83x

Higher debt load relative to assets than 97% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Liabilities / Revenue

75th percentile

0.05x

Higher debt load relative to revenue than 75% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Net Margin

21st percentile

-23%

Higher net margin than 21% of similar nonprofits.

501(c)4 • <$500k nonprofits • Source year 2025

Top Officer Pay

89th percentile

$0

Higher top officer pay than 89% of similar nonprofits.

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

501(c)4 • <$500k nonprofits • Source year 2025

Asset Growth

11th percentile

-87%

Faster asset growth than 11% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Revenue Growth

71st percentile

13%

Faster revenue growth than 71% of similar nonprofits.

501(c)4 • <$500k nonprofits • Annualized from 2024 to 2025

Balance Sheet
Liabilities / Assets97th percentile

Assets

Down

$4,866

Down $33,458 (-87%) from 2024

Liabilities

$8,898

No earlier filing loaded for comparison.

Net Assets

Down

-$4,032

Down $42,356 (-111%) from 2024

Operations
Liabilities / Revenue75th percentileNet Margin21st percentile

Revenue

Up

$185,655

Up $21,078 (+13%) from 2024

Expenses

Up

$228,011

Up $73,394 (+47%) from 2024

Net Income

Down

-$42,356

Down $52,316 (-525%) from 2024

Trend Graphs

Balance Sheet Trend

Asset Growth11th percentile

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

$150K$100K$50K$0-$50KAssets 2012: $82,488Liabilities 2012: $0Net Assets 2012: $82,4882012Assets 2013: $100,832Liabilities 2013: $0Net Assets 2013: $100,8322013Assets 2014: $77,530Liabilities 2014: $0Net Assets 2014: $77,5302014Assets 2015: $84,012Liabilities 2015: $0Net Assets 2015: $84,0122015Assets 2016: $95,799Liabilities 2016: $0Net Assets 2016: $95,7992016Assets 2017: $97,218Liabilities 2017: $0Net Assets 2017: $97,2182017Assets 2018: $90,103Liabilities 2018: $0Net Assets 2018: $90,1032018Assets 2019: $97,061Liabilities 2019: $0Net Assets 2019: $97,0612019Assets 2020: $66,550Liabilities 2020: $0Net Assets 2020: $66,5502020Assets 2021: $72,925Liabilities 2021: $0Net Assets 2021: $72,9252021Assets 2022: $94,209Liabilities 2022: $0Net Assets 2022: $94,2092022Assets 2023: $28,364Net Assets 2023: $28,3642023Assets 2024: $38,324Net Assets 2024: $38,3242024Assets 2025: $4,866Liabilities 2025: $8,898Net Assets 2025: -$4,0322025

Highlighted filing

2025

Assets$4,866
Liabilities$8,898
Net Assets-$4,032
Open 2025 Filing

Operations Trend

Revenue Growth71st percentile

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

$300K$200K$100K$0-$100KRevenue 2012: $91,453Expenses 2012: $77,943Net Income 2012: $13,5102012Revenue 2013: $85,806Expenses 2013: $67,462Net Income 2013: $18,3442013Revenue 2014: $39,051Expenses 2014: $62,353Net Income 2014: -$23,3022014Revenue 2015: $47,983Expenses 2015: $41,501Net Income 2015: $6,4822015Revenue 2016: $58,994Expenses 2016: $47,207Net Income 2016: $11,7872016Revenue 2017: $56,124Expenses 2017: $54,705Net Income 2017: $1,4192017Revenue 2018: $51,627Expenses 2018: $58,742Net Income 2018: -$7,1152018Revenue 2019: $48,100Expenses 2019: $41,142Net Income 2019: $6,9582019Revenue 2020: $46,687Expenses 2020: $77,198Net Income 2020: -$30,5112020Revenue 2021: $10,208Expenses 2021: $3,833Net Income 2021: $6,3752021Revenue 2022: $123,060Expenses 2022: $101,776Net Income 2022: $21,2842022Revenue 2023: $105,211Expenses 2023: $171,056Net Income 2023: -$65,8452023Revenue 2024: $164,577Expenses 2024: $154,617Net Income 2024: $9,9602024Revenue 2025: $185,655Expenses 2025: $228,011Net Income 2025: -$42,3562025

Highlighted filing

2025

Revenue$185,655
Expenses$228,011
Net Income-$42,356
Open 2025 Filing

Filings

Most recent year

2025 • Form 990EZDetailed filing. Detailed filing data is available for this year.

Open filing
Assets
$4,866
Liabilities
$8,898
Net assets
-$4,032
Revenue
$185,655
Expenses
$228,011
Net income
-$42,356
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2025Detailed filing. Detailed filing data is available for this year.$0.05$0.09$0.04$1.86$2.28$0.42
2024XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.38$0.38$1.65$1.55$0.10
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.28$0.28$1.05$1.71$0.66
2022XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.94$0.00$0.94$1.23$1.02$0.21
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.73$0.00$0.73$0.10$0.04$0.06
2020XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.67$0.00$0.67$0.47$0.77$0.31
2019Detailed filing. Detailed filing data is available for this year.$0.97$0.00$0.97$0.48$0.41$0.07
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.90$0.00$0.90$0.52$0.59$0.07
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.97$0.00$0.97$0.56$0.55$0.01
2016Detailed filing. Detailed filing data is available for this year.$0.96$0.00$0.96$0.59$0.47$0.12
2015Detailed filing. Detailed filing data is available for this year.$0.84$0.00$0.84$0.48$0.42$0.06
2014Detailed filing. Detailed filing data is available for this year.$0.78$0.00$0.78$0.39$0.62$0.23
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.01$0.00$1.01$0.86$0.67$0.18
2012XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$0.82$0.00$0.82$0.91$0.78$0.14
Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Mar 1, 2024 to Feb 28, 2025
Signed
Oct 21, 2025
Return Version
2024v5.0
Gross Receipts
$185,655
Mission and Program Overview

Mission

Promotes usa rugby player develop

Promotes usa rugby player development

Program Services

DescriptionGrantsExpenses
ORGANIZES, SUPPORTS AND FUNDS MULTIPLE COMPETITIVE CHAMPIONSHIPS, DEVELOPS PROGRAMS, DEVELOPS AND TRAINS MEMBERS FOR COMPETITIVE ENTRY TO THE USA NATIONAL RUGBY TEAM-$228,011
Compensation and Service Providers
Top Officer Pay89th percentile

Employees

NameTitleFull / Part TimeBaseOtherTotal
TIM COWLEYTreasurer-$0--
LOUIS RAYMONDVP Of Compet-$0--
MONICA CHRISTIANSecretary-$0--
MEGAN BRAUNVP Of Discip-$0--
DANIEL HOULIHANPresident-$0--
Filing and Contact Details

Filer

Filer Name
Midwest Rugby Football Union
EIN
36-2826968
Phone
3134348299
Address
21618 VAN DYKE AVE, WARREN, MI 48089

Signing Officer

Name
Tim Cowley
Title
Treasurer
Phone
3134348299
Signed
2025-10-21
Discuss with paid preparer
Yes

Preparer

Firm
Lotito & Lazzara Pc
Address
22525 HALL RD STE A, MACOMB, MI 48042
Preparer
Tim Cowley CPA
Phone
5864680200
Supplemental Narrative

Additional Explanations

Form 990-ez, Part I, Line 16

“Expenses travel 1,370 high performance programs 37,559 website 2,136 7s qualifiers 58,765 15s postseason 18,822 bank fees 1,808 meeting rooms 8,402 15s super regionals 7,090 lau all star tournament 37,324 ball order 2,338 award and trophies 2,030 women's d3 festivals 443 total 178,087”

Form 990-ez, Part II, Line 26

“Credit card payable 0 8,898”

Raw XML Appendix106 raw XML fields

This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

Path#Value
IRS990EZ/ActivitiesNotPreviouslyRptInd0false
IRS990EZ/BooksInCareOfDetail/PersonNm0TIM COWLEY
IRS990EZ/BooksInCareOfDetail/PhoneNum03134348299
IRS990EZ/BooksInCareOfDetail/USAddress/AddressLine1Txt021618 VAN DYKE AVE
IRS990EZ/BooksInCareOfDetail/USAddress/CityNm0WARREN
IRS990EZ/BooksInCareOfDetail/USAddress/StateAbbreviationCd0MI
IRS990EZ/BooksInCareOfDetail/USAddress/ZIPCd048089
IRS990EZ/CashSavingsAndInvestmentsGrp/BOYAmt038324
IRS990EZ/CashSavingsAndInvestmentsGrp/EOYAmt04866
IRS990EZ/ChgMadeToOrgnzngDocNotRptInd0false
IRS990EZ/ContributionsGiftsGrantsEtcAmt0157920
IRS990EZ/DonorAdvisedFndsInd0false
IRS990EZ/EngagedInExcessBenefitTransInd0false
IRS990EZ/ExcessOrDeficitForYearAmt0-42356
IRS990EZ/FeesAndOtherPymtToIndCntrctAmt049924
IRS990EZ/ForeignFinancialAccountInd0false
IRS990EZ/ForeignOfficeInd0false
IRS990EZ/Form1120PolFiledInd0false
IRS990EZ/Form990TotalAssetsGrp/BOYAmt038324
IRS990EZ/Form990TotalAssetsGrp/EOYAmt04866
IRS990EZ/GrossReceiptsAmt0185655
IRS990EZ/InfoInScheduleOPartIIInd0X
IRS990EZ/InfoInScheduleOPartIInd0X
IRS990EZ/InvestmentIncomeAmt07
IRS990EZ/MadeLoansToFromOfficersInd0false
IRS990EZ/MethodOfAccountingCashInd0X
IRS990EZ/NetAssetsOrFundBalancesBOYAmt038324
IRS990EZ/NetAssetsOrFundBalancesEOYAmt0-4032
IRS990EZ/NetAssetsOrFundBalancesGrp/BOYAmt038324
IRS990EZ/NetAssetsOrFundBalancesGrp/EOYAmt0-4032
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt02.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt12.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt22.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt32.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/AverageHrsPerWkDevotedToPosRt42.00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt00
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt10
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt20
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt30
IRS990EZ/OfficerDirectorTrusteeEmplGrp/CompensationAmt40
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm0TIM COWLEY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm1LOUIS RAYMOND
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm2MONICA CHRISTIAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm3MEGAN BRAUN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/PersonNm4DANIEL HOULIHAN
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt0TREASURER
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt1VP OF COMPET
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt2SECRETARY
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt3VP OF DISCIP
IRS990EZ/OfficerDirectorTrusteeEmplGrp/TitleTxt4PRESIDENT
IRS990EZ/OperateHospitalInd0false
IRS990EZ/Organization501cInd0X
IRS990EZ/OrganizationDissolvedEtcInd0false
IRS990EZ/OrganizationHadUBIInd0false
IRS990EZ/OtherExpensesTotalAmt0178087
IRS990EZ/PoliticalCampaignActyInd0false
IRS990EZ/PrimaryExemptPurposeTxt0PROMOTES USA RUGBY PLAYER DEVELOPMENT
IRS990EZ/ProgramServiceRevenueAmt027728
IRS990EZ/ProgramSrvcAccomplishmentGrp/DescriptionProgramSrvcAccomTxt0ORGANIZES, SUPPORTS AND FUNDS MULTIPLE COMPETITIVE CHAMPIONSHIPS, DEVELOPS PROGRAMS, DEVELOPS AND TRAINS MEMBERS FOR COMPETITIVE ENTRY TO THE USA NATIONAL RUGBY TEAM
IRS990EZ/ProgramSrvcAccomplishmentGrp/ProgramServiceExpensesAmt0228011
IRS990EZ/ProhibitedTaxShelterTransInd0false
IRS990EZ/RelatedOrganizationCtrlEntInd0false
IRS990EZ/ScheduleBNotRequiredInd0X
IRS990EZ/StatesWhereCopyOfReturnIsFldCd0MI
IRS990EZ/SubjectToProxyTaxInd0false
IRS990EZ/SumOfTotalLiabilitiesGrp/EOYAmt08898
IRS990EZ/TanningServicesProvidedInd0false
IRS990EZ/TotalExpensesAmt0228011
IRS990EZ/TotalProgramServiceExpensesAmt0228011
IRS990EZ/TotalRevenueAmt0185655
IRS990EZ/TransactionWithControlEntInd0false
IRS990EZ/TypeOfOrganizationCorpInd0X
IRS990EZ/WebsiteAddressTxt0WWW.MIDWESTRUGBY.COM
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0EXPENSES TRAVEL 1,370 HIGH PERFORMANCE PROGRAMS 37,559 WEBSITE 2,136 7S QUALIFIERS 58,765 15S POSTSEASON 18,822 BANK FEES 1,808 MEETING ROOMS 8,402 15S SUPER REGIONALS 7,090 LAU ALL STAR TOURNAMENT 37,324 BALL ORDER 2,338 AWARD AND TROPHIES 2,030 WOMEN'S D3 FESTIVALS 443 TOTAL 178,087
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1CREDIT CARD PAYABLE 0 8,898
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990-EZ, PART I, LINE 16
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990-EZ, PART II, LINE 26
ReturnHeader/BuildTS02025-03-06 01:10:19Z
ReturnHeader/BusinessOfficerGrp/DiscussWithPaidPreparerInd0true
ReturnHeader/BusinessOfficerGrp/PersonNm0TIM COWLEY
ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0TREASURER
ReturnHeader/BusinessOfficerGrp/PhoneNum03134348299
ReturnHeader/BusinessOfficerGrp/SignatureDt02025-10-21
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0MIDWEST RUGBY FOOTBALL UNION
ReturnHeader/Filer/BusinessNameControlTxt0MIDW
ReturnHeader/Filer/EIN0362826968
ReturnHeader/Filer/PhoneNum03134348299
ReturnHeader/Filer/USAddress/AddressLine1Txt021618 VAN DYKE AVE
ReturnHeader/Filer/USAddress/CityNm0WARREN
ReturnHeader/Filer/USAddress/StateAbbreviationCd0MI
ReturnHeader/Filer/USAddress/ZIPCd048089
ReturnHeader/IRSResponsiblePrtyInfoCurrInd0true
ReturnHeader/PreparerFirmGrp/PreparerFirmEIN0383074311
ReturnHeader/PreparerFirmGrp/PreparerFirmName/BusinessNameLine1Txt0LOTITO & LAZZARA PC
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/AddressLine1Txt022525 HALL RD STE A
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/CityNm0MACOMB
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/StateAbbreviationCd0MI
ReturnHeader/PreparerFirmGrp/PreparerUSAddress/ZIPCd048042
ReturnHeader/PreparerPersonGrp/PhoneNum05864680200
ReturnHeader/PreparerPersonGrp/PreparationDt02025-10-21
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0TIM COWLEY CPA
ReturnHeader/ReturnTs02025-10-22T08:35:37-04:00
ReturnHeader/ReturnTypeCd0990EZ
ReturnHeader/TaxPeriodBeginDt02024-03-01
ReturnHeader/TaxPeriodEndDt02025-02-28
ReturnHeader/TaxYr02024

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