Civic Intelligence

Northern Will County Special Recreation Association

EIN 36-2984359 • 501(c)3 • Romeoville, IL

Profile

The organization provides recreational and social programs for people wth special needs.

10 Montrose DriveRomeoville, IL 60446

www.tricountysra.org

Siviq Scores

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

Liabilities / Assets

48th percentile

0.11x

Higher debt load relative to assets than 48% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Liabilities / Revenue

59th percentile

0.23x

Higher debt load relative to revenue than 59% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Net Margin

70th percentile

17%

Higher net margin than 70% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Source year 2024

Top Officer Pay

23rd percentile

$0

Higher top officer pay than 23% of similar nonprofits.

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

501(c)3 • $5M-$10M nonprofits • Source year 2024

Asset Growth

70th percentile

12%

Faster asset growth than 70% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Revenue Growth

61st percentile

13%

Faster revenue growth than 61% of similar nonprofits.

501(c)3 • $5M-$10M nonprofits • Annualized from 2023 to 2024

Assets

Up

$5,982,495

Up $618,916 (+12%) from 2023

Liabilities

Up

$641,444

Up $155,074 (+32%) from 2023

Net Assets

Up

$5,341,051

Up $463,842 (+9.5%) from 2023

Revenue

Up

$2,750,126

Up $325,057 (+13%) from 2023

Expenses

Up

$2,286,284

Up $928,321 (+68%) from 2023

Net Income

Down

$463,842

Down $603,264 (-57%) from 2023

Trend Graphs

Balance Sheet Trend

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

$6.0M$4.0M$2.0M$0Assets 2013: $1,805,641Liabilities 2013: $81,725Net Assets 2013: $1,723,9162013Assets 2014: $1,798,305Liabilities 2014: $81,585Net Assets 2014: $1,716,7202014Assets 2015: $1,752,726Liabilities 2015: $85,470Net Assets 2015: $1,667,2562015Assets 2017: $1,846,434Liabilities 2017: $425,323Net Assets 2017: $1,421,1112017Assets 2018: $1,838,017Liabilities 2018: $365,896Net Assets 2018: $1,472,1212018Assets 2019: $2,060,469Liabilities 2019: $408,435Net Assets 2019: $1,652,0342019Assets 2020: $2,068,772Liabilities 2020: $224,234Net Assets 2020: $1,844,5382020Assets 2021: $3,271,319Liabilities 2021: $356,975Net Assets 2021: $2,914,3442021Assets 2022: $3,898,991Liabilities 2022: $448,253Net Assets 2022: $3,450,7382022Assets 2023: $5,363,579Liabilities 2023: $486,370Net Assets 2023: $4,877,2092023Assets 2024: $5,982,495Liabilities 2024: $641,444Net Assets 2024: $5,341,0512024

Highlighted filing

2024

Assets$5,982,495
Liabilities$641,444
Net Assets$5,341,051

Operations Trend

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

$3.0M$2.0M$1.0M$0-$1.0MExpenses 2013: $1,435,2552013Revenue 2014: $847,355Expenses 2014: $854,551Net Income 2014: -$7,1962014Revenue 2015: $825,962Expenses 2015: $859,269Net Income 2015: -$33,3072015Revenue 2017: $706,639Expenses 2017: $732,733Net Income 2017: -$26,0942017Revenue 2018: $780,340Expenses 2018: $729,330Net Income 2018: $51,0102018Revenue 2019: $826,676Expenses 2019: $646,763Net Income 2019: $179,9132019Revenue 2020: $837,271Expenses 2020: $644,767Net Income 2020: $192,5042020Revenue 2021: $1,981,651Expenses 2021: $911,845Net Income 2021: $1,069,8062021Revenue 2022: $2,016,995Expenses 2022: $1,480,601Net Income 2022: $536,3942022Revenue 2023: $2,425,069Expenses 2023: $1,357,963Net Income 2023: $1,067,1062023Revenue 2024: $2,750,126Expenses 2024: $2,286,284Net Income 2024: $463,8422024

Highlighted filing

2024

Revenue$2,750,126
Expenses$2,286,284
Net Income$463,842

Filings

Latest Filing Detail
Jump To
Filing Snapshot
Filing Period
Jan 1, 2024 to Dec 31, 2024
Signed
Nov 3, 2025
Return Version
2024v5.0
Gross Receipts
$2,750,126
Mission and Program Overview

Mission

The organization provides recreational and social programs for people wth special needs.

The organization provides recreational and social programs for people with special needs.

Balance Sheet Detail
LineBeginningEndChange
Assets
Savings and Temporary Cash Investments$3,403,796$4,666,589▲ $1,262,793
Land, Buildings, and Equipment, Net$1,151,440$1,076,783▼ $74,657
Pledges and Grants Receivable$162,888--
Cash and Non-Interest-Bearing Accounts$448,759$114,047▼ $334,712
Prepaid Expenses and Deferred Charges$950$950→ $0
Total Assets$5,363,579$5,982,495▲ $618,916
Other Assets Total$195,746$124,126▼ $71,620
Liabilities
Other Liabilities$415,414$437,625▲ $22,211
Deferred Revenue-$107,941-
Accounts Payable and Accrued Expenses$70,956$95,878▲ $24,922
Total Liabilities$486,370$641,444▲ $155,074
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$3,725,769$4,264,268▲ $538,499
Net Assets With Donor Restrictions$1,151,440$1,076,783▼ $74,657
Total Net Assets Fund Balance$4,877,209$5,341,051▲ $463,842
Total Liabilities and Net Assets / Fund Balance$5,363,579$5,982,495▲ $618,916

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$692,323$150,161$842,484
Equipment$384,460$329,873$714,333
Compensation and Service Providers

Board Members and Trustees

NameTitle
Kelly RajzerPresident
Mike SelepSecretary
Bill RiordanTreasurer
Carlo CapalboVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,876,082
Program Service Revenue
$637,853
Investment Income
$228,779
Other Revenue
$7,412
All Other Contributions
$14,081
Change in Net Assets
$463,842

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,750,126
Revenue Not Reported on Form 990
$207,717
Total Revenue per Audited Statements
$2,957,843
Total Revenue per Form 990
$2,750,126
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,740,237
Other Expenses$546,047
Total Fundraising Expense$91,141
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$1,151,294$108,688$53,343$1,313,325
Other Employee Benefits$201,409$200,341$25,162$426,912
Depreciation Depletion$81,018$20,255-$101,273
Fees for Services Other$26,487$20,777$1,236$48,500
Travel$36,483$4,415$2,196$43,094
Insurance$4,120$29,813$142$34,075
Office Expenses$23,619$6,762$1,636$32,017
Advertising$20,391$5,098-$25,489
Conferences and Meetings$11,101$6,666$503$18,270
Occupancy-$17,377-$17,377
All Other Expenses$7,747-$2,279$10,026
Other Expenses$3,880$3,137$1,238$8,255
Fees for Services Accounting$5,798$1,546$387$7,731
Fees for Services Legal-$6,585-$6,585
Total Functional Expenses$1,727,569$467,574$91,141$2,286,284

Audited Expense Reconciliation

Line ItemAmount
Total Expenses per Audited Statements$2,494,001
Expenses per Audited Statements$2,286,284
Total Expenses per Form 990$2,286,284
Expenses Not Reported on Form 990$207,717
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
Debt and Bond Financing

Other Reported Liabilities

LiabilityAmount
Net Pension Liability$387,909
Compensated Absences Payable$43,364
Deferred Items - Imrf$6,352
Governance and Compliance

Governance Checklist

Compiled or reviewed by an accountant
No
Audit committee
Yes
Backup withholding compliance
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
No
Compensation from other sources disclosed
No
CEO compensation reviewed
Yes
Other officer compensation reviewed
Yes
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

The executive director and, if necessary, the board president review form 990. At the next board meeting the form 990 is presented and reviewed by the entire board. Questions are disucssed and appropriate changes, if any, are made before approval and filing of form 990.

Form 990, Page 6, Part VI, Line 15A

Determination, review, and approval of the executive director's and key employee's compensation is completed by the board of directors upon hiring and on an annual basis to determine any salary or compensation adjustments.

Form 990, Page 6, Part VI, Line 15B

The board of directors is provided with compensation data from surrounding area special recrreation associations and park districts as well as data from a comprehensive salary survey of many sra's for comparison purposes. Contemporaneous substantiation is completed in a board meeting and documented in board meeting minutes.

Form 990, Page 6, Part VI, Line 19

In its administrative office the organization maintains a properly bound and permanent book of the official board minutes and all ordinances approved and adopted by the board. Minutes are made available to the public for inpsection and copying during regular business hours. Copies of the annual audited financial statements are also kept on file at the administrative office for public inspection.

Filing and Contact Details

Filer

Filer Name
Northern Will County Special
EIN
36-2984359
Phone
8154071819
Address
10 MONTROSE DRIVE, ROMEOVILLE, IL 60446

Signing Officer

Name
Kelly Rajzer
Title
President
Phone
8154071819
Signed
2025-11-03
Discuss with paid preparer
Yes

Organization Details

Principal Officer
Kelly Rajzer
Formed
1976
Legal Domicile
Il
Voting Board Members
4
Independent Board Members
4
Employees
134
Volunteers
35

Preparer

Firm
Lauterbach & Amen Llp
Address
668 N RIVER RD, NAPERVILLE, IL 60563
Preparer
Ronald J Amen CPA
Phone
6304166900
Supplemental Narrative

Additional Explanations

Form 990, Page 2, Part III, Line 4D

OTHER

Form 990, Part XI, Line 9

Direct events expense 207,717 direct events expense -207,717

Financial Statement Notes

Schedule D, Page 4, Part XI, Line 2D

Direct events expense 207,717

Schedule D, Page 4, Part XII, Line 2D

Direct events expense 207,717

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IRS990/ReportOtherLiabilitiesInd0true
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IRS990ScheduleA/Form990ScheduleAPartVIGrp/FormAndLineReferenceDesc0PART II, LINE 10
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IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus3YearsAmt02553
IRS990ScheduleA/GrossInvestmentIncome170Grp/CurrentTaxYearMinus4YearsAmt01940
IRS990ScheduleA/GrossInvestmentIncome170Grp/TotalAmt0416177
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IRS990ScheduleD/OtherLandBuildingsGrp/DepreciationAmt0150161
IRS990ScheduleD/OtherLandBuildingsGrp/OtherCostOrOtherBasisAmt0842484
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt0387909
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt143364
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Amt26352
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc0NET PENSION LIABILITY
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc1COMPENSATED ABSENCES PAYABLE
IRS990ScheduleD/OtherLiabilitiesOrgGrp/Desc2DEFERRED ITEMS - IMRF
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IRS990ScheduleD/SupplementalInformationDetail/ExplanationTxt1DIRECT EVENTS EXPENSE 207,717
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc0SCHEDULE D, PAGE 4, PART XI, LINE 2D
IRS990ScheduleD/SupplementalInformationDetail/FormAndLineReferenceDesc1SCHEDULE D, PAGE 4, PART XII, LINE 2D
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1THE EXECUTIVE DIRECTOR AND, IF NECESSARY, THE BOARD PRESIDENT REVIEW FORM 990. AT THE NEXT BOARD MEETING THE FORM 990 IS PRESENTED AND REVIEWED BY THE ENTIRE BOARD. QUESTIONS ARE DISUCSSED AND APPROPRIATE CHANGES, IF ANY, ARE MADE BEFORE APPROVAL AND FILING OF FORM 990.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt2DETERMINATION, REVIEW, AND APPROVAL OF THE EXECUTIVE DIRECTOR'S AND KEY EMPLOYEE'S COMPENSATION IS COMPLETED BY THE BOARD OF DIRECTORS UPON HIRING AND ON AN ANNUAL BASIS TO DETERMINE ANY SALARY OR COMPENSATION ADJUSTMENTS.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt3THE BOARD OF DIRECTORS IS PROVIDED WITH COMPENSATION DATA FROM SURROUNDING AREA SPECIAL RECRREATION ASSOCIATIONS AND PARK DISTRICTS AS WELL AS DATA FROM A COMPREHENSIVE SALARY SURVEY OF MANY SRA'S FOR COMPARISON PURPOSES. CONTEMPORANEOUS SUBSTANTIATION IS COMPLETED IN A BOARD MEETING AND DOCUMENTED IN BOARD MEETING MINUTES.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt4IN ITS ADMINISTRATIVE OFFICE THE ORGANIZATION MAINTAINS A PROPERLY BOUND AND PERMANENT BOOK OF THE OFFICIAL BOARD MINUTES AND ALL ORDINANCES APPROVED AND ADOPTED BY THE BOARD. MINUTES ARE MADE AVAILABLE TO THE PUBLIC FOR INPSECTION AND COPYING DURING REGULAR BUSINESS HOURS. COPIES OF THE ANNUAL AUDITED FINANCIAL STATEMENTS ARE ALSO KEPT ON FILE AT THE ADMINISTRATIVE OFFICE FOR PUBLIC INSPECTION.
IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt5DIRECT EVENTS EXPENSE 207,717 DIRECT EVENTS EXPENSE -207,717
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc0FORM 990, PAGE 2, PART III, LINE 4D
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 11B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc4FORM 990, PAGE 6, PART VI, LINE 19
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc5FORM 990, PART XI, LINE 9
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ReturnHeader/BuildTS02025-03-06 01:10:19Z
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ReturnHeader/BusinessOfficerGrp/PersonTitleTxt0PRESIDENT

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