Civic Intelligence

Northern Will County Special Recreation Association

990 • Fiscal year 2021 • EIN 36-2984359

May 01, 2020 to Apr 30, 2021 • Filed on Dec 07, 2021

Organization ProfileWWW.NWCSRA.ORG
10 Montrose DriveRomeoville, IL 60446

(815) 407-1819

Siviq Scores

Precomputed percentiles for this filing year versus similar nonprofits in the same peer cohort.

Liabilities / Assets

57th percentile

0.11x

Higher debt load relative to assets than 57% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Liabilities / Revenue

63rd percentile

0.18x

Higher debt load relative to revenue than 63% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Net Margin

88th percentile

54%

Higher net margin than 88% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Top Officer Pay

39th percentile

$0

Higher top officer pay than 39% of similar nonprofits.

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

2021 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2021

Asset Growth

88th percentile

58%

Faster asset growth than 88% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Revenue Growth

91st percentile

137%

Faster revenue growth than 91% of similar nonprofits.

2021 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2020 to 2021

Balance Sheet
Liabilities / Assets57th percentile

Assets

Up

$3,271,319

Up $1,202,547 (+58%) from 2020

Net Assets

Up

$2,914,344

Up $1,069,806 (+58%) from 2020

Liabilities

Up

$356,975

Up $132,741 (+59%) from 2020

Revenue And Expenses
Liabilities / Revenue63rd percentileNet Margin88th percentile

Revenue

Up

$1,981,651

Up $1,144,380 (+137%) from 2020

Expenses

Up

$911,845

Up $267,078 (+41%) from 2020

Net Income

Up

$1,069,806

Up $877,302 (+456%) from 2020

Historical Trend

Balance Sheet Trend

Asset Growth88th percentile

The highlighted filing sits inside the broader history for assets, liabilities, and net assets.

$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

2021

Assets$3,271,319
Liabilities$356,975
Net Assets$2,914,344
Open 2021 Filing

Operations Trend

Revenue Growth91st percentile

Revenue, expenses, and net income across loaded years, with this 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

2021

Revenue$1,981,651
Expenses$911,845
Net Income$1,069,806
Open 2021 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2020 to Apr 30, 2021
Signed
Dec 7, 2021
Return Version
2020v4.0
Gross Receipts
$1,981,651
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$1,002,714$1,704,654▲ $701,940
Land, Buildings, and Equipment, Net$855,308$909,378▲ $54,070
Cash and Non-Interest-Bearing Accounts$187,399$513,860▲ $326,461
Prepaid Expenses and Deferred Charges$510$1,391▲ $881
Total Assets$2,068,772$3,271,319▲ $1,202,547
Other Assets Total$22,841$142,036▲ $119,195
Liabilities
Deferred Revenue$94,745$156,159▲ $61,414
Other Liabilities$90,611$120,415▲ $29,804
Accounts Payable and Accrued Expenses$38,878$80,401▲ $41,523
Total Liabilities$224,234$356,975▲ $132,741
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$1,844,538$2,914,344▲ $1,069,806
Total Net Assets Fund Balance$1,844,538$2,914,344▲ $1,069,806
Total Liabilities and Net Assets / Fund Balance$2,068,772$3,271,319▲ $1,202,547

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$744,791$71,077$815,868
Equipment$164,587$290,617$455,204
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
Kelly RajzerPresident
Bill RiordanTreasurer
Revenue and Support

Revenue Composition

Contributions and Grants
$1,899,293
Program Service Revenue
$70,387
Investment Income
$1,940
Other Revenue
$10,031
All Other Contributions
$112,669
Change in Net Assets
$1,069,806

Audited Revenue Reconciliation

Revenue per Audited Statements
$1,981,651
Total Revenue per Audited Statements
$1,981,651
Total Revenue per Form 990
$1,981,651
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$688,062
Other Expenses$223,783
Total Fundraising Expense$59,847
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$408,551$93,026$45,216$546,793
Other Employee Benefits$30,846$38,273$1,583$70,702
Depreciation Depletion$46,594$11,648-$58,242
Payroll Taxes$30,894$6,911$2,846$40,651
Pension Plan Contributions$19,744$7,180$2,992$29,916
Fees for Services Other$16,595$10,970$563$28,128
Conferences and Meetings$12,924$13,341$1,007$27,272
Office Expenses$11,052$3,922$850$15,824
Occupancy-$14,492-$14,492
Advertising$10,330$2,582-$12,912
Insurance$904$11,144$31$12,079
Travel$8,367$1,268$610$10,245
Fees for Services Accounting$3,986$1,063$266$5,315
Fees for Services Legal-$3,087-$3,087
Other Expenses$1,871$1,515$2,265$2,265
All Other Expenses$-89$1,861-$1,772
Total Functional Expenses$616,132$235,866$59,847$911,845

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$911,845
Total Expenses per Audited Statements$911,845
Total Expenses per Form 990$911,845
Fundraising, Events, and Gaming
Fundraising activities
No
Gaming activities
No
Professional fundraiser used
No

Fundraising and Gaming Totals

Line ItemAmount
Fundraising Gross Income$7,750
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$91,205
Compensated Absences Payable$29,210
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
2021-12-07
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
55
Volunteers
5

Preparer

Firm
Lauterbach & Amen Llp
Address
668 N RIVER RD, NAPERVILLE, IL 60563
Preparer
Ronald J Amen CPA
Phone
6303931483
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This appendix keeps the raw XML leaves available for debugging and edge-case review. The human report above is the primary experience.

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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt1DETERMINATION, 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/ExplanationTxt2THE 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/ExplanationTxt3IN 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/FormAndLineReferenceDesc0FORM 990, PAGE 6, PART VI, LINE 11B
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ReturnHeader/TaxYr02020

Document Assets

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Filings

Displayed year

2021 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,271,319
Liabilities
$356,975
Net assets
$2,914,344
Revenue
$1,981,651
Expenses
$911,845
Net income
$1,069,806
Balance SheetOperations
YearAssetsLiabilitiesNet AssetsRevenueExpensesNet Income
2024Facts available. Structured filing facts are available, but richer extracted sections are limited.$5.98$0.64$5.34$2.75$2.29$0.46
2023XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$5.36$0.49$4.88$2.43$1.36$1.07
2022Facts available. Structured filing facts are available, but richer extracted sections are limited.$3.90$0.45$3.45$2.02$1.48$0.54
2021Detailed filing. Detailed filing data is available for this year.$3.27$0.36$2.91$1.98$0.91$1.07
2020Facts available. Structured filing facts are available, but richer extracted sections are limited.$2.07$0.22$1.84$0.84$0.64$0.19
2019XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$2.06$0.41$1.65$0.83$0.65$0.18
2018XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.84$0.37$1.47$0.78$0.73$0.05
2017XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$1.85$0.43$1.42$0.71$0.73$0.03
2015Detailed filing. Detailed filing data is available for this year.$1.75$0.09$1.67$0.83$0.86$0.03
2014Detailed filing. Detailed filing data is available for this year.$1.80$0.08$1.72$0.85$0.85$0.01
2013Facts available. Structured filing facts are available, but richer extracted sections are limited.$1.81$0.08$1.72$1.44