Civic Intelligence

Northern Will County Special Recreation Association

990 • Fiscal year 2022 • EIN 36-2984359

May 01, 2021 to Apr 30, 2022 • Filed on Feb 22, 2023

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

59th percentile

0.11x

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

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Liabilities / Revenue

68th percentile

0.22x

Higher debt load relative to revenue than 68% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Net Margin

77th percentile

27%

Higher net margin than 77% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

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.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Source year 2022

Asset Growth

76th percentile

19%

Faster asset growth than 76% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Revenue Growth

43rd percentile

1.8%

Faster revenue growth than 43% of similar nonprofits.

2022 filings • 501(c)3 • $1M-$5M nonprofits • Annualized from 2021 to 2022

Balance Sheet
Liabilities / Assets59th percentile

Assets

Up

$3,898,991

Up $627,672 (+19%) from 2021

Net Assets

Up

$3,450,738

Up $536,394 (+18%) from 2021

Liabilities

Up

$448,253

Up $91,278 (+26%) from 2021

Revenue And Expenses
Liabilities / Revenue68th percentileNet Margin77th percentile

Revenue

Up

$2,016,995

Up $35,344 (+1.8%) from 2021

Expenses

Up

$1,480,601

Up $568,756 (+62%) from 2021

Net Income

Down

$536,394

Down $533,412 (-50%) from 2021

Historical Trend

Balance Sheet Trend

Asset Growth76th 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

2022

Assets$3,898,991
Liabilities$448,253
Net Assets$3,450,738
Open 2022 Filing

Operations Trend

Revenue Growth43rd 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

2022

Revenue$2,016,995
Expenses$1,480,601
Net Income$536,394
Open 2022 Filing
Jump To
Filing Snapshot
Filing Period
May 1, 2021 to Apr 30, 2022
Signed
Feb 22, 2023
Return Version
2021v4.0
Gross Receipts
$2,016,995
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$1,704,654$2,740,202▲ $1,035,548
Land, Buildings, and Equipment, Net$909,378$849,516▼ $59,862
Cash and Non-Interest-Bearing Accounts$513,860$142,730▼ $371,130
Prepaid Expenses and Deferred Charges$1,391$550▼ $841
Total Assets$3,271,319$3,898,991▲ $627,672
Other Assets Total$142,036$165,993▲ $23,957
Liabilities
Deferred Revenue$156,159$334,920▲ $178,761
Accounts Payable and Accrued Expenses$80,401$71,622▼ $8,779
Other Liabilities$120,415$41,711▼ $78,704
Total Liabilities$356,975$448,253▲ $91,278
Net Assets / Fund Balance
Net Assets Without Donor Restrictions$2,914,344$2,601,222▼ $313,122
Net Assets With Donor Restrictions-$849,516-
Total Net Assets Fund Balance$2,914,344$3,450,738▲ $536,394
Total Liabilities and Net Assets / Fund Balance$3,271,319$3,898,991▲ $627,672

Asset Categories

AssetBook ValueDepreciationBasis
Other Land Buildings$725,407$90,461$815,868
Equipment$124,109$331,095$455,204
Compensation and Service Providers
Top Officer Pay39th percentile

Board Members and Trustees

NameTitle
Kelly RajzerPresident
Carlo CapalboSecretary
Bill RiordanTreasurer
Ron OestreichVice Preside
Revenue and Support

Revenue Composition

Contributions and Grants
$1,709,404
Program Service Revenue
$303,463
Investment Income
$2,553
Other Revenue
$1,575
All Other Contributions
$44,183
Change in Net Assets
$536,394

Audited Revenue Reconciliation

Revenue per Audited Statements
$2,016,995
Total Revenue per Audited Statements
$2,016,995
Total Revenue per Form 990
$2,016,995
Expenses and Functional Allocation

Major Expense Lines

Line ItemAmount
Salaries, Compensation, and Employee Benefits$1,115,748
Other Expenses$364,853
Total Fundraising Expense$88,882
Grants and Similar Amounts Paid$0
Professional Fundraising Fees$0

Functional Expense Allocation

Line ItemProgramManagementFundraisingTotal
Other Salaries and Wages$709,440$107,120$51,619$868,179
Other Employee Benefits$47,201$59,071$2,403$108,675
Pension Plan Contributions$48,158$17,511$7,297$72,966
Payroll Taxes$50,105$11,208$4,615$65,928
Depreciation Depletion$47,889$11,972-$59,861
Travel$31,314$4,021$1,982$37,317
All Other Expenses$23,810$6,548$6,892$37,250
Office Expenses$22,812$7,572$1,670$32,054
Fees for Services Other$17,381$11,489$589$29,459
Conferences and Meetings$12,523$13,505$1,019$27,047
Occupancy-$23,749-$23,749
Advertising$12,228$3,057-$15,285
Insurance$1,721$10,855$59$12,635
Other Expenses$19,170$22,058$9,449$9,449
Fees for Services Legal-$6,920-$6,920
Fees for Services Accounting$4,061$1,083$271$5,415
Total Functional Expenses$1,073,980$317,739$88,882$1,480,601

Audited Expense Reconciliation

Line ItemAmount
Expenses per Audited Statements$1,480,601
Total Expenses per Audited Statements$1,480,601
Total Expenses per Form 990$1,480,601
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
Compensated Absences Payable$35,107
Net Pension Liability$6,604
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
2023-02-22
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
81
Volunteers
5

Preparer

Firm
Lauterbach & Amen Llp
Address
668 N RIVER RD, NAPERVILLE, IL 60563
Preparer
Ronald J Amen CPA
Phone
6304166900
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IRS990ScheduleO/SupplementalInformationDetail/ExplanationTxt0THE 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/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
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc1FORM 990, PAGE 6, PART VI, LINE 15A
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc2FORM 990, PAGE 6, PART VI, LINE 15B
IRS990ScheduleO/SupplementalInformationDetail/FormAndLineReferenceDesc3FORM 990, PAGE 6, PART VI, LINE 19
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ReturnHeader/BuildTS02023-03-07 01:45:13Z
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ReturnHeader/BusinessOfficerGrp/SignatureDt02023-02-22
ReturnHeader/Filer/BusinessName/BusinessNameLine1Txt0NORTHERN WILL COUNTY SPECIAL
ReturnHeader/Filer/BusinessName/BusinessNameLine2Txt0RECREATION ASSOCIATION
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ReturnHeader/PreparerPersonGrp/PreparationDt02023-02-22
ReturnHeader/PreparerPersonGrp/PreparerPersonNm0RONALD J AMEN CPA
ReturnHeader/ReturnTs02023-02-22T16:49:40-05:00
ReturnHeader/ReturnTypeCd0990
ReturnHeader/SigningOfficerGrp/PersonFullName/PersonFirstNm0KELLY
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ReturnHeader/TaxPeriodBeginDt02021-05-01
ReturnHeader/TaxPeriodEndDt02022-04-30

Document Assets

No mirrored PDF or thumbnail assets are attached yet.

Filings

Displayed year

2022 • Form 990Detailed filing. Detailed filing data is available for this year.

Open filing
Assets
$3,898,991
Liabilities
$448,253
Net assets
$3,450,738
Revenue
$2,016,995
Expenses
$1,480,601
Net income
$536,394
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
2022Detailed filing. Detailed filing data is available for this year.$3.90$0.45$3.45$2.02$1.48$0.54
2021XML pending. An XML filing is linked for this year, but detailed extraction is still pending.$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